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.

бухучет / налогообложение / аудит

зарубежная деловая литература

Investment Companies, 2019

Время жестоких снов

Yıkıcılık ve ölüm dürtüsü

Культурное пространство «Киммерия Максимилиана Волошина». Вып. 1

Миграция и эмиграция в странах Центральной и Юго-Восточной Европы XVIII-XX вв.

Материаловедение и металловедение сварки

Религия и русь, XV–XVIII вв.

1929: «Великий перелом» и его последствия. Материалы XII Международной научной конференции. Екатеринбург, 26–28 сентября 2019 г.

Высшее образование в спектре меняющихся социально-экономических и политических приоритетов