Only lightly used. Book has minimal wear to cover and binding. A few pages may have small creases and minimal underlining. Bookseller Inventory #
Synopsis: This 2014 edition is updated with latest auditing and regulatory guidance and authoritative advice for investment companies.
· Fully updated for the new definition of an investment company within the scope of FASB ASC 946.
· Expanded application guidance and illustrative disclosures related to balance sheet offsetting under FASB ASU No. 2011-11 and ASU No. 2013-01.
· New appendix that identifies the PCAOB standards that correspond with the Clarified Auditing Standards.
· Newly added overview of centrally cleared swaps.
· Background on the investment company industry and interpretive guidance for new and existing rules.
· "Best practice" discussion on complex issues, including: investment valuation, financial instruments, capital accounts, BDCs, master-feeder funds, multi-class funds, UITs and many more.
· Illustrative reports for examinations of securities, and controls at a custodian, pursuant to Rule 206(4)-2 of the Investment Advisers Act of 1940.
· FASB ASU No. 2011-11: Balance Sheet (Topic 210): Disclosures about Offsetting Assets and Liabilities
· FASB ASU No. 2013-01: Balance Sheet (Topic 210): Clarifying the Scope of Disclosures about Offsetting Assets and Liabilities
· FASB ASU No. 2013-07: Presentation of Financial Services (Topic 205): Liquidation Basis of Accounting
· FASB ASU No. 2013-07: Financial Services-Investment Companies (Topic 946): Amendments to the Scope, Measurement, and Disclosure Requirements
· FASB ASU No. 2013-11: Income Taxes (Topic 740): Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists (a consensus of the FASB Emerging Issues Task Force)
Title: Investment Companies - Audit and Accounting ...
Book Condition: Good
Book Description Book Condition: Acceptable. An acceptable and readable copy. All pages are intact, and the spine and cover are also intact. Bookseller Inventory # 467EJX001JM2
Book Description AICPA. Paperback. Book Condition: VERY GOOD. little to no wear, pages are clean. The cover and binding are crisp with next no creases. Bookseller Inventory # 2768880674