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AICPA Audit and Accounting Guide: Investment Companies

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ABSTRACTPrefaceChapter 1 — Overview of the Investment Company IndustryChapter 2 — Investment AccountsChapter 3 — Financial InstrumentsChapter 4 — Capital AccountsChapter 5 — Complex Capital StructuresChapter 6 — TaxesChapter 7 — Financial Statements of Investment CompaniesChapter 8 — Other Accounts and ConsiderationsChapter 9 — Unit Investment TrustsChapter 10 — Variable Contracts — Insurance EntitiesChapter 11 — General Auditing ConsiderationsChapter 12 — Independent Auditor's Reports and Client RepresentationsAppendix A — Overview of Statements on Quality Control StandardsAppendix B — Common or Collective TrustsAppendix C — Venture Capital, Business Development Companies, and Small Business Investment CompaniesAppendix D — Computation of Tax Amortization of Original Issue Discount, Market Discount, and PremiumAppendix E — Illustrative Financial Statement Presentation for Tax-Free Business Combinations of Investment CompaniesAppendix F — Illustrations for Separately Calculating and Disclosing the Foreign Currency Element of Realized and Unrealized Gains and LossesAppendix G — References to Technical Questions and AnswersAppendix H — The New Leases Standard: FASB ASC 842Appendix I — Schedule of Changes Made to the Text From the Previous EditionAppendix J — Accounting for Financial InstrumentsAppendix K — Asset ManagementAppendix L — New Auditing Standards to Change the Auditor’s ReportGlossaryIndex of Pronouncements and Other Technical GuidanceSubject Index