Title Audit and accounting guide : investment companies / AICPA. [O'Reilly electronic resource]

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[Place of publication not identified] : [Wiley], [2018]

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Available on O'Reilly for Public Libraries

Bookmark link: https://library.naperville-lib.org:444/record=b3185357~S1

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Description	1 online resource (1 volume)
Note	Publisher from resource description page (Safari, viewed November 13, 2019).
	"This guide was prepared by the Investment Companies Special Committee"--Preface
	"July 1, 2018."
Bibliography	Includes bibliographical references.
Summary	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.
Subject	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.
	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
Added Author	American Institute of Certified Public Accountants. Investment Companies Special Committee, author.
	American Institute of Certified Public Accountants, issuing body.
ISBN	9781948306188
	1948306182
Music No.	EB00742065 Recorded Books

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