John Wiley & Sons Audit and Accounting Guide Cover Whether a financial statement preparer or auditor, it is critical to understand the complexities of .. Product #: 978-1-945498-48-0 Regular price: $170.09 $170.09 Auf Lager

Audit and Accounting Guide

Investment Companies, 2017

AICPA

AICPA Audit and Accounting Guide

Cover

1. Auflage November 2017
688 Seiten, Softcover
Wiley & Sons Ltd

ISBN: 978-1-945498-48-0
John Wiley & Sons

Jetzt kaufen

Preis: 182,00 €

ca.-Preis

Preis inkl. MwSt, zzgl. Versand

Weitere Versionen

epubpdf

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