Audit and Accounting Guide 2019

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Audit and Accounting Guide 2019

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.

Publisher: Wiley; 1 edition (November 6, 2018)
Language: English
ISBN-10: 1948306174
ISBN-13: 978-1948306171

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