Why do industries need specific accounting rules? And where do you find it? Let’s explore what U.S. GAAP has to say!
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Investment companies have special accounting under ASC 946. This post discusses the accounting for perpetual debt by investment companies.
Investment funds commonly receive distributions from its investees. In this post, we discuss the challenges of the accounting under ASC 946.
Trade date versus settlement date. Which date should be used when accounting for investment securities? Let’s find out in today’s blog post.
Accounting for investment companies is set out in ASC 946. This post explores the unique accounting issues for these entities.
Private funds, including a fund of funds, must apply a look through test of indirect investments when preparing the Schedule of Investments.
Learn why accounting for investment companies is different under IFRS and U.S. GAAP (ASC 946) and what it means for you in practice!
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