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...

Descripción completa

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:
Banks and banking > United States > Accounting.
Savings banks > United States > Accounting.
Credit unions > United States > Accounting.
Finance companies > United States > Accounting.
Mortgage banks > United States > Accounting.
Bank examination > United States.
Savings banks > United States > Auditing.
Credit unions > United States > Auditing.
Finance companies > United States > Auditing.
Mortgage banks > United States > Auditing.
Banques > États-Unis > Comptabilité.
Caisses d'épargne > États-Unis > Comptabilité.
Coopératives de services financiers > États-Unis > Comptabilité.
Sociétés de crédit > États-Unis > Comptabilité.
Banques > Audit > États-Unis.
BUSINESS & ECONOMICS > Accounting > General.
Savings banks > Auditing
Savings banks > Accounting
Mortgage banks > Auditing
Mortgage banks > Accounting
Credit unions > Auditing
Credit unions > Accounting
Banks and banking > Accounting
Bank examination
Business
United States
Acceso en línea:Texto completo (Requiere registro previo con correo institucional)
Descripción
Sumario: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.
Notas:Publisher from resource description page (Safari, viewed November 13, 2019).
"This guide was prepared by the Investment Companies Special Committee"--Preface
"July 1, 2018."
Descripción Física:1 online resource (1 volume)
Bibliografía:Includes bibliographical references.
ISBN:9781948306188
1948306182

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