Expert Panel - Investment Companies
The Investment Companies Expert Panel serves to protect the public interest and serves the needs of AICPA members on financial reporting and audit services for investment companies by bringing together knowledgeable parties in this specialized area. This page contains additional information about the panel.…
Disclosure Checklist Update Information - Thomson Reuters ...
Nov 30, 2019 · Nonpublic Company Disclosure Checklist Update Information (Current through November 30, 2019) The nonpublic company disclosure checklists in our products are revised periodically to ensure that they are as up-to-date as possible. As part of that process, our editorial staff continually monitors the development of literature by the FASB, GASB ...…
Accounting and reporting checklists EY - Global
This free checklist is designed to assist you in the preparation of financial statements in accordance with IFRS, as issued by the IASB, and in compliance with the disclosure requirements of IFRS. The International GAAP® checklist: Shows the disclosures required by the standards…
Guide to annual financial statements – Disclosure checklist
2.3 Investment property 45 2.4 Associates 47 2.5 Joint arrangements 50 2.6 Financial instruments 53 2.7 Inventories 66 ... Disclosure checklist . In addition, IFRS and its interpretation change over time. Accordingly, this guide should not be used as a substitute for referring…
Investment Companies - AICPA Audit and Accounting Guide
Investment Companies - AICPA Audit and Accounting Guide . Buy . $149.00 - 189.00 AICPA ... Background on the investment company industry as well as interpretive guidance for both new and existing rules. ... SEC's release, "Disclosure Update and Simplification").…
Guide to annual financial statements – Disclosure checklist
Disclosure . checklist. Guide to annual financial statements. ... 2.3 Investment property 52 2.4 Associates and joint arrangements 54 2.5 Financial instruments 57 2.6 Inventories 73 2.7 Biological assets 73 2.8 Impairment of non-financial assets 75 2.9 Equity 79 2.10 Provisions 79…
Financial Services—Investment Companies (Topic 946)
investment company for accounting purposes. Because regulatory and legal requirements may differ depending on a particular jurisdiction, the IASB decided not to link its definition of an investment company to whether the entity is an investment company under local regulations or laws.…
Disclosure Checklist for financial-statement disclosures: PwC
PwC's innovative financial Disclosure Checklist may be just the right solution. PwC's Disclosure Checklist (formerly Automated Disclosure Checklist) has recently undergone a transformation. Our refreshed tool allows for multiple users in the same checklist, customization, real ……
GAAP Checklists - US GAAP Checklists
US GAAP CHECKLIST TERMS OF USE. The Deloitte & Touche LLP (“Deloitte & Touche”) U.S. GAAP Checklist (the “Checklist”) may be of assistance in an evaluation of whether an entity has considered the applicable guidance set forth in the Financial Accounting Standards Board’s Accounting Standards Codification (the “Codification”).…