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Audit and Accounting Guides & Audit Risk Alerts 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 Considerations Chapter 12 — Independent Auditor's Reports and Client Representations Appendix A — Overview of Statements on Quality Management StandardsAppendix B — Common or Collective TrustsAppendix C — Venture Capital, Business Development Companies, and Small Business Investment Companies Appendix D — Illustrative Financial Statement Presentation for Tax-Free Business Combinations of Investment CompaniesAppendix E — Illustrations for Separately Calculating and Disclosing the Foreign Currency Element of Realized and Unrealized Gains and LossesAppendix F — References to Technical Questions and AnswersAppendix G — Schedule of Changes Made to the Text From the Previous EditionGlossary
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 Considerations Chapter 12 — Independent Auditor's Reports and Client Representations Appendix A — Overview of Statements on Quality Management StandardsAppendix B — Common or Collective TrustsAppendix C — Venture Capital, Business Development Companies, and Small Business Investment Companies Appendix D — Illustrative Financial Statement Presentation for Tax-Free Business Combinations of Investment CompaniesAppendix E — Illustrations for Separately Calculating and Disclosing the Foreign Currency Element of Realized and Unrealized Gains and LossesAppendix F — References to Technical Questions and AnswersAppendix G — Schedule of Changes Made to the Text From the Previous EditionGlossary