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Audit and accounting guide : investment companies /

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...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor Corporativo: American Institute of Certified Public Accountants. Investment Companies Special Committee (Autor)
Formato: Electrónico eBook
Idioma:Inglés
Publicado: [Place of publication not identified] : [Wiley], [2018]
Temas:
Acceso en línea:Texto completo (Requiere registro previo con correo institucional)

MARC

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264 1 |a [Place of publication not identified] :  |b [Wiley],  |c [2018] 
300 |a 1 online resource (1 volume) 
336 |a text  |b txt  |2 rdacontent 
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500 |a Publisher from resource description page (Safari, viewed November 13, 2019). 
500 |a "This guide was prepared by the Investment Companies Special Committee"--Preface 
500 |a "July 1, 2018." 
504 |a Includes bibliographical references. 
520 |a 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. 
590 |a O'Reilly  |b O'Reilly Online Learning: Academic/Public Library Edition 
650 0 |a Banks and banking  |z United States  |x Accounting. 
650 0 |a Savings banks  |z United States  |x Accounting. 
650 0 |a Credit unions  |z United States  |x Accounting. 
650 0 |a Finance companies  |z United States  |x Accounting. 
650 0 |a Mortgage banks  |z United States  |x Accounting. 
650 0 |a Bank examination  |z United States. 
650 0 |a Savings banks  |z United States  |x Auditing. 
650 0 |a Credit unions  |z United States  |x Auditing. 
650 0 |a Finance companies  |z United States  |x Auditing. 
650 0 |a Mortgage banks  |z United States  |x Auditing. 
650 6 |a Banques  |z États-Unis  |x Comptabilité. 
650 6 |a Caisses d'épargne  |z États-Unis  |x Comptabilité. 
650 6 |a Coopératives de services financiers  |z États-Unis  |x Comptabilité. 
650 6 |a Sociétés de crédit  |z États-Unis  |x Comptabilité. 
650 6 |a Banques  |x Audit  |z États-Unis. 
650 7 |a BUSINESS & ECONOMICS  |x Accounting  |x General.  |2 bisacsh 
650 7 |a Savings banks  |x Auditing  |2 fast 
650 7 |a Savings banks  |x Accounting  |2 fast 
650 7 |a Mortgage banks  |x Auditing  |2 fast 
650 7 |a Mortgage banks  |x Accounting  |2 fast 
650 7 |a Credit unions  |x Auditing  |2 fast 
650 7 |a Credit unions  |x Accounting  |2 fast 
650 7 |a Banks and banking  |x Accounting  |2 fast 
650 7 |a Bank examination  |2 fast 
650 7 |a Business  |2 fast 
651 7 |a United States  |2 fast 
710 2 |a American Institute of Certified Public Accountants.  |b Investment Companies Special Committee,  |e author. 
710 2 |a American Institute of Certified Public Accountants,  |e issuing body. 
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