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Cover image for product 1948306174
AICPA
ISBN: 978-1-948306-17-1
Paperback
752 pages
December 2018
List Price: 169.00 USD
50,700,000 IRR / 30,420,000 IRR افزودن به سبد
  • Description
  • Table of Contents

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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