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.
- ISBN10 1948306174
- ISBN13 9781948306171
- Publish Date 6 November 2018 (first published 5 October 2018)
- Publish Status Out of Print
- Out of Print 15 June 2021
- Publish Country US
- Imprint John Wiley & Sons Inc
- Format Paperback
- Pages 752
- Language English