Updated as of May 1, 2013, this edition provides an up-to-date review of the latest auditing and regulatory guidance specific to investment companies. This edition also incorporates the latest relevant accounting pronouncements, with an expanded look at FASB ASU No. 2011-04.
You’ll receive authoritative how-to advice for investment company accounting and auditing, including implementation guidance and illustrative financial statements and disclosures.
To ensure compliant auditor’s reports, you’ll also have access to illustrative report templates that conform with new headings and format requirements in AU-C sections 700 and 705. Accompanying management representation letter templates have also been conformed to the new clarified audit standards.
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.
Includes the latest auditing and regulatory guidance specific to investment companies.
Includes 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
If purchasing this title as an eBook, please note that it is intended for a single user. An eBook is a downloadable file that will be accessible immediately after completing your purchase. Access to the download link expires 180 days from the purchase date. Download the file before this time elapses. Before downloading your eBook, you must:
Return to CPA2Biz.com and go to My Account > My Downloads
Click the eBook title to download and open automatically in Adobe Digital Editions
Note: To access your eBook on a smartphone, tablet or other reading device, see our FAQ. This product is refundable within 10 days of your purchase date. For more information about this product or service concerns, please contact the CPA2Biz/AICPA Service Center at email@example.com or call 888-777-7077.
Online Subscription > AICPA Online Professional Library. Your subscription includes the corresponding Audit Risk Alert, content updates and unlimited online access for 1 year.
AICPA Online Professional Library – your source for the latest guidance, information, and standards on a variety of accounting & auditing, industry-specific, and practice management topics. Subscribe to the product, bundle, or library that best meets your organization's needs. Click here for more information.