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Audit and Accounting Guide: Investment Companies, EPUB eBook

Audit and Accounting Guide: Investment Companies EPUB

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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.

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