Download or read book Audit and Accounting Guide Investment Companies written by AICPA and published by John Wiley & Sons. This book was released on 2018-10-01 with total page 749 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Download or read book Audit and Accounting Guide Investment Companies 2017 written by AICPA and published by John Wiley & Sons. This book was released on 2017-10-09 with total page 677 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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

Download or read book Investment Companies Industry Developments written by American Institute of Certified Public Accountants. Auditing Standards Division and published by . This book was released on 1991 with total page 18 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Investment Companies 2019 written by AICPA and published by John Wiley & Sons. This book was released on 2019-11-27 with total page 717 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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. Your industry standard resource, this 2019 edition supports practitioners in a constantly changing industry landscape. Packed with continuous regulatory developments, this guide covers: Authoritative how-to accounting and auditing advice, including implementation guidance and illustrative financial statements and disclosures; Details on the changes to illustrated financial statements and disclosures resulting from guidance that was recently-issued or became recently effective (for example, SEC's release, "Disclosure Update and Simplification"); 2019 updates include:References to appropriate AICPA Technical Questions and Answers that address when to apply the liquidation basis of accounting and appendices discussing the new standard for financial instruments, common or collective trusts and business development companies. Finally, this guide features a schedule of changes which identifies where to find updated content and the associated reasons for the changes.

Download or read book Investment Companies Audit and Accounting Guide May 1 2012 written by American Institute of Certified Public Accountants and published by . This book was released on 2012 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Audits of Investment Companies written by American Institute of Certified Public Accountants. Investment Companies Special Committee and published by . This book was released on 2003 with total page 340 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Exposure Draft written by American Institute of Certified Public Accountants. Investment Companies Committee and published by . This book was released on 1993 with total page 20 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book AUDIT AND ACCOUNTING GUIDE written by and published by . This book was released on 2021 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Investment Companies July 1 2017 written by and published by John Wiley & Sons. This book was released on 2017 with total page 688 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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

Download or read book Investment Companies Industry Developments written by and published by . This book was released on 2007 with total page 92 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Investment Companies written by and published by . This book was released on 2008 with total page 516 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Accounting for Certain Distribution Costs for Investment Companies written by American Institute of Certified Public Accountants. Investment Companies Committee and published by . This book was released on 1994 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Reports on Audited Financial Statements of Investment Companies written by American Institute of Certified Public Accountants. Investment Companies Committee and published by . This book was released on 1989 with total page 16 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book AUDIT AND ACCOUNTING GUIDE written by and published by . This book was released on 2020 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Audits of Investment Companies with Conforming Changes as of written by and published by . This book was released on 2001 with total page 316 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Accounting and Valuation Guide written by AICPA and published by John Wiley & Sons. This book was released on 2019-09-16 with total page 619 pages. Available in PDF, EPUB and Kindle. Book excerpt: Developed for preparers of financial statements, independent auditors, and valuation specialists, this guide provides nonauthoritative guidance and illustrations regarding the accounting for and valuation of portfolio company investments held by investment companies within the scope of FASB ASC 946, Financial Services —Investment Companies, (including private equity funds, venture capital funds, hedge funds, and business development companies). It features16 case studies that can be used to reason through real situations faced by investment fund managers, valuation specialists and auditors, this guide addresses many accounting and valuation issues that have emerged over time to assist investment companies in addressing the challenges in estimating fair value of these investments, such as: Unit of account Transaction costs Calibration The impact of control and marketability Backtesting

Download or read book Audit and Accounting Guide written by AICPA and published by John Wiley & Sons. This book was released on 2020-07-24 with total page 768 pages. Available in PDF, EPUB and Kindle. Book excerpt: From financial reporting to revenue recognition to grants and contracts to auditor report changes, you have a lot going on in the not-for-profit financial arena right now. Whether you're already an expert in NFP audit and accounting standards or just getting started, this is the practical guidance you need. This must-have resource for nonprofits accounting and auditing professionals is an essential reference that will assist you with the unique aspects of accounting and financial statement preparation and auditing for not-for-profit entities. It will help you with the following Understand and implement recent updates and changes, including those related to financial reporting, revenue recognition, and grants and contracts Gain a full understanding of the accounting issues unique to not-for-profit entities Assist in the implementation of auditor report changes.