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Riassunto: Authoritative how-to advice for investment company accounting and auditing, including implementation guidance and illustrative financial statements and disclosures.
· Fair Value Measurement Disclosure Requirements - Get informed and utilize the best practices provided in the guide's full integration of FASB ASU 2011-04, including the investment company-specific implementation guidance and investment company-specific illustrative financial statements and disclosures.
· Auditor's Report - Ensure you're compliant with the clarified guidance and the new headings and format requirements in AU-C sections 700 and 705. Newly revised illustrative management representation letters are also provided in this edition.
· All auditing content has been fully conformed to changes resulting from the ASB Clarity Project.
· The latest auditing and regulatory guidance specific to investment companies.
· Discussion and interpretive guidance associated with FASB ASU 2011-03, ASU 2011-11, and ASU 2012-04.
· Global Investment Performance Standards (GIPS) guidance and example illustrative reports, newly updated to conform with Statement of Position (SOP) 12-1, Reporting Pursuant to the Global Investment Performance Standards
Condizione libro: Used
Descrizione libro AICPA, 2013. Paperback. Condizione libro: Good. 2013. Ships with Tracking Number! INTERNATIONAL WORLDWIDE Shipping available. May not contain Access Codes or Supplements. Buy with confidence, excellent customer service!. Codice libro della libreria 1937352366
Descrizione libro American Institute of Certified Public Accountants. Paperback. Condizione libro: Good. Book has some visible wear on the binding, cover, pages. Codice libro della libreria G1937352366I3N00
Descrizione libro American Institute of Certified Public Accountants. Paperback. Condizione libro: As New. Book appears to be new. Codice libro della libreria G1937352366I2N00