Audit and Accounting Guide: Investment Companies. AICPA

Скачать книгу в различных форматах или читать онлайн на сайте.

Название: Audit and Accounting Guide: Investment Companies

Автор: AICPA

Издательство: John Wiley & Sons Limited (USD)

Жанр: Бухучет, налогообложение, аудит

Серия:

isbn: 9781119564010

isbn: 0

Аннотация:

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.