Name: Audit and Accounting Guide: Investment Companies, 2017
Rating: 3 (1 reviews)
Author: AICPA
ISBN: 9781119477570

Whether a financial statement preparer or auditor, it is critical to understand the complexities of the specialized accounting and regulatory requirements for investment companies. This guide supports practitioners in a constantly changing industry landscape. It provides authoritative how-to accounting and auditing advice, including implementation guidance and illustrative financial statements and disclosures. Packed with continuous regulatory developments, this guide has been updated to reflect certain changes necessary due to the issuance of authoritative guidance since the guide was originally issued, and other revisions as deemed appropriate. The updates for this 2017 edition include extensive changes to the illustrated financial statements for registered investment companies that result from SEC's issuance of the release Investment Company Reporting Modernization and related amendments to Regulation S-X. Other updates to the 2017 edition include changes to illustrated attestation reports that result from AICPA's issuance of Statement on Standards for Attestation Engagements (SSAE) No. 18, Attestation Standards: Clarification and Recodification. Further updates include: References to appropriate AICPA Technical Questions and Answers that address when to apply the liquidation basis of accounting Appendixes discussing the new standards for financial instruments, leases, and revenue recognition Appendixes discussing common or collective trusts and business development companies 

бухучет / налогообложение / аудит

зарубежная деловая литература

Audit and Accounting Guide: Investment Companies, 2017

Audit Guide. Government Auditing Standards and Single Audits 2017

Audit Risk Alert. General Accounting and Auditing Developments, 2017/18

Accounting Guide: Brokers and Dealers in Securities 2017

Audit Risk Alert. Government Auditing Standards and Single Audit Developments: Strengthening Audit Integrity 2018/19

Depository and Lending Institutions- Banks and Savings Institutions, Credit Unions, Finance Companies, and Mortgage Compani

Audit and Accounting Guide Depository and Lending Institutions. Banks and Savings Institutions, Credit Unions, Finance Companies, and Mortgage Companies

Health Care Entities, September 2017

Audit and Accounting Guide: Construction Contractors, 2018