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About this product
Product Identifiers
PublisherWiley & Sons, Incorporated, John
ISBN-101948306174
ISBN-139781948306171
eBay Product ID (ePID)5038687400
Product Key Features
Number of Pages752 Pages
Publication NameInvestment Companies 2018
LanguageEnglish
SubjectAccounting / General, Investments & Securities / Mutual Funds
Publication Year2018
TypeTextbook
AuthorAicpa Staff
Subject AreaBusiness & Economics
SeriesAicpa Audit and Accounting Guide Ser.
FormatTrade Paperback
Dimensions
Item Height1.4 in
Item Weight34.5 Oz
Item Length8.9 in
Item Width6.1 in
Additional Product Features
Intended AudienceScholarly & Professional
Dewey Edition23
Dewey Decimal657.8333
SynopsisWhether 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.