AICPA Audit and Accounting Guide: Investment Companies
- 16h 2m
- AICPA
- John Wiley & Sons (US)
- 2018
Whether you are a financial statement preparer or auditor, it is critical to understand the complexities of the specialized accounting and regulatory requirements for investment companies. This 2018 guide provides authoritative how-to accounting and auditing advice, including implementation guidance and illustrative financial statements and disclosures.
This guide is the industry standard resource, supporting practitioners in a constantly changing industry landscape packed with continuous regulatory developments.
Updates include:
- References to appropriate AICPA Technical Questions and Answers that address when to apply the liquidation basis of accounting.
- Appendices discussing the new standards for financial instruments, leases and revenue recognition.
- Appendices discussing common or collective trusts and business development companies.
In this Book
-
Overview of the Investment Company Industry
-
Investment Accounts
-
Financial Instruments
-
Capital Accounts
-
Complex Capital Structures
-
Taxes
-
Financial Statements of Investment Companies
-
Other Accounts and Considerations
-
Unit Investment Trusts
-
Variable Contracts—Insurance Entities
-
General Auditing Considerations,
-
Independent Auditor's Reports and Client Representations
-
Glossary
SHOW MORE
FREE ACCESS