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. Your industry standard resource, this 2019 edition supports practitioners in a constantly changing industry landscape. Packed with continuous regulatory developments, this guide covers:
- Authoritative how-to accounting and auditing advice, including implementation guidance and illustrative financial statements and disclosures;
- Details on the changes to illustrated financial statements and disclosures resulting from guidance that was recently-issued or became recently effective (for example, SEC's release, "Disclosure Update and Simplification");
- 2019 updates include:References to appropriate AICPA Technical Questions and Answers that address when to apply the liquidation basis of accounting and appendices discussing the new standard for financial instruments, common or collective trusts and business development companies.
Finally, this guide features a schedule of changes which identifies where to find updated content and the associated reasons for the changes.
- ISBN10 1948306808
- ISBN13 9781948306805
- Publish Date 23 January 2020 (first published 27 November 2019)
- Publish Status Active
- Out of Print 24 August 2023
- Publish Country US
- Imprint John Wiley & Sons Inc
- Format Paperback
- Pages 768
- Language English