Audit and Accounting Guide
Investment Companies, 2018
AICPA Audit and Accounting Guide
1. Auflage Dezember 2018
752 Seiten, Softcover
Wiley & Sons Ltd
Preis: 159,00 €
Preis inkl. MwSt, zzgl. Versand
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.
* 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.