Investment Companies, 2016

Investment Companies, 2016

AngličtinaMěkká vazba
AICPA
John Wiley & Sons Inc
EAN: 9781943546800
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Předpokládané dodání ve čtvrtek, 25. dubna 2024
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Podrobné informace

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 2016 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.

Key Benefits:

  • The latest auditing and regulatory guidance specific to investment companies
  • Background on the investment company industry as well as interpretive guidance for both new and existing rules
  • "Best practice" discussion provided on several new and recurring complex industry–specific issues, including: investment valuation, financial instruments, capital accounts, BDCs, master–feeder funds, multi–class funds, UITs, separate accounts of life insurance entities, and many more
  • Illustrative reports on examinations of securities and controls at a custodian pursuant to Rule 206(4)–2 of the Investment Advisers Act of 1940

Updates:

  • Appendices discussing the new revenue recognition and leases standards
  • Appendices discussing common or collective trusts and business development companies

Who Will Benefit:

This comprehensive guide has been designed to be beneficial for a wide range of professionals, including those within the investment company industry, as well as those practicing in small, regional, and large accounting and auditing firms. The guide provides auditing considerations applicable for practitioners conducting audits of both registered and nonregistered investment companies (i.e. AICPA and PCAOB audits).

EAN 9781943546800
ISBN 1943546800
Typ produktu Měkká vazba
Vydavatel John Wiley & Sons Inc
Datum vydání 28. listopadu 2017
Stránky 656
Jazyk English
Země United States
Sekce Professional & Scholarly
Autoři AICPA
Série AICPA Audit and Accounting Guide