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- W4247879755 abstract "In this chapter, the financial statements are primarily for typical registered investment companies and may need to be modified to fit the requirements of other types of investment companies. In addition to complying with U.S. generally accepted accounting principles (GAAP), the financial statements of investment companies registered with the SEC should comply with applicable SEC requirements. FASB ASC 946-323-45-2 and 946-810-45-3 note that an exception to the general consolidation and equity method requirements occurs if the investment company has an investment in an operating entity that provides services to the investment company (for example, an investment adviser or transfer agent) and the purpose of the investment is to provide services to the investment company, rather than realize a gain on the sale of the investment. If an individual investment company holds a controlling financial interest in such an operating entity, the investment company should consolidate that investee, rather than measuring that interest at fair value. If an investment company holds a non-controlling ownership interest in such an operating entity that otherwise qualifies for use of the equity method of accounting, the investment company should use the equity method of accounting for that investment, rather than measuring the investment at fair value." @default.
- W4247879755 created "2022-05-12" @default.
- W4247879755 date "2019-11-11" @default.
- W4247879755 modified "2023-10-16" @default.
- W4247879755 title "Financial statements of investment companies" @default.
- W4247879755 doi "https://doi.org/10.1002/9781119680383.ch7" @default.
- W4247879755 hasPublicationYear "2019" @default.
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