Investment Companies - AICPA Audit and Accounting Guide

 
9781937351038: Investment Companies - AICPA Audit and Accounting Guide

AICPA Audit & Accounting Guides are developed and updated to provide guidance and discussions specific to current industry developments and trends. The AICPA Investment Companies Audit and Accounting Guidesummarizes new standards, guidance, and practices, and delivers "how-to" advice for handling audit and accounting issues common to investment companies. 

Updated as of May 1, 2012, the guide includes relevant guidance contained in applicable standards and other technical sources. The guide provides background on the investment company industry as well as interpretive guidance for both new and existing rules. Topics covered include investment valuation; financial instruments; capital accounts; master-feeder funds, multi-class funds, unit investment trusts, and separate accounts of life insurance entities. Additionally, because many investment companies are subject to regulation under the Investment Company Act of 1940, rules under that act are discussed extensively.

Further, the guide includes illustrative reports on both: examinations of securities, and controls at a custodian, pursuant to Rule 206(4)-2 of the Investment Advisers Act of 1940. All content is reviewed by industry experts and the appropriate AICPA senior committee(s).

Updates significant to this edition include technical guidance contained in:FASB ASU No. 2011-04, Fair Value Measurement (Topic 820): Amendments to Achieve Common Fair Value Measurement and Disclosure Requirements in U.S. GAAP and IFRSs; FASB ASU No. 2011-03, Transfers and Servicing (Topic 860): Reconsideration of Effective Control for a Repurchase Agreement; FASB ASU No. 2010-06, Fair Value Measurements and Disclosures (Topic 820): Improving Disclosures about Fair Value Measurements; PCAOB Risk Assessment Standards Nos. 8 - 15; SSAE No. 16, Reporting on Controls at a Service Organization.

"Sinopsis" puede pertenecer a otra edición de este libro.

Los mejores resultados en AbeBooks

1.

American Institute of CPAs
Editorial: AICPA (2012)
ISBN 10: 1937351033 ISBN 13: 9781937351038
Usado Paperback Cantidad: 1
Librería
HPB-Ohio
(Dallas, TX, Estados Unidos de America)
Valoración
[?]

Descripción AICPA, 2012. Paperback. Estado de conservación: Good. Item may show signs of shelf wear. Pages may include limited notes and highlighting. Includes supplemental or companion materials if applicable. Access codes may or may not work. Connecting readers since 1972. Customer service is our top priority. Nº de ref. de la librería mon0000798805

Más información sobre esta librería | Hacer una pregunta a la librería

Comprar usado
EUR 38,66
Convertir moneda

Añadir al carrito

Gastos de envío: EUR 3,40
A Estados Unidos de America
Destinos, gastos y plazos de envío

2.

American Institute of CPAs
Editorial: AICPA
ISBN 10: 1937351033 ISBN 13: 9781937351038
Usado Paperback Cantidad: 1
Librería
Free Shipping Books
(Toledo, OH, Estados Unidos de America)
Valoración
[?]

Descripción AICPA. Paperback. Estado de conservación: VERY GOOD. Light rubbing wear to cover, spine and page edges. Very minimal writing or notations in margins not affecting the text. Possible clean ex-library copy, with their stickers and or stamp(s). Nº de ref. de la librería 2829328709

Más información sobre esta librería | Hacer una pregunta a la librería

Comprar usado
EUR 42,15
Convertir moneda

Añadir al carrito

Gastos de envío: GRATIS
A Estados Unidos de America
Destinos, gastos y plazos de envío

3.

American Institute of CPAs
Editorial: AICPA (2012)
ISBN 10: 1937351033 ISBN 13: 9781937351038
Usado Paperback Cantidad: 1
Librería
HPB-Dallas
(Dallas, TX, Estados Unidos de America)
Valoración
[?]

Descripción AICPA, 2012. Paperback. Estado de conservación: Good. Item may show signs of shelf wear. Pages may include limited notes and highlighting. Includes supplemental or companion materials if applicable. Access codes may or may not work. Connecting readers since 1972. Customer service is our top priority. Nº de ref. de la librería mon0001192195

Más información sobre esta librería | Hacer una pregunta a la librería

Comprar usado
EUR 42,88
Convertir moneda

Añadir al carrito

Gastos de envío: EUR 3,40
A Estados Unidos de America
Destinos, gastos y plazos de envío

4.

American Institute of CPAs
Editorial: AICPA (2012)
ISBN 10: 1937351033 ISBN 13: 9781937351038
Usado Paperback Cantidad: 1
Librería
Books Express
(Portsmouth, NH, Estados Unidos de America)
Valoración
[?]

Descripción AICPA, 2012. Paperback. Estado de conservación: Good. Ships with Tracking Number! INTERNATIONAL WORLDWIDE Shipping available. May not contain Access Codes or Supplements. May be ex-library. Shipping & Handling by region. Buy with confidence, excellent customer service!. Nº de ref. de la librería 1937351033

Más información sobre esta librería | Hacer una pregunta a la librería

Comprar usado
EUR 135,77
Convertir moneda

Añadir al carrito

Gastos de envío: GRATIS
A Estados Unidos de America
Destinos, gastos y plazos de envío