ASC 946: Considerations for the Schedule of Investments
Description
As you may recall, Investment companies have unique financial reporting requirements under ASC 946. This course focuses on one of those unique requirements, the Schedule of Investments (SOI), which must be presented when a statement of assets and liabilities is presented. In this CPE-eligible nano learning, you’ll explore the requirements for the SOI for both registered and non-registered funds. You’ll also look at specific considerations for the SOI, including:
- Boxed positions;
- Holdings in various asset types of the same issuer entity; and
- Look-through requirements for registered funds
Learning Objective
By the end of this course, you should be able to:
- Recall the requirements of ASC 946-210-50-6 relating to the presentation of the schedule of investments
Additional Information
| Last Updated | 08/01/2023 |
|---|---|
| CPE Credit | 0.2 |
| Field of Study | Accounting |
| Industry | Investment Management |
| Instructional Delivery Method | Nano Learning |
| Knowledge Level | Overview |
| Prerequisites | None |
| Advanced Preparation | None |
| Expiration | This course, collection, or subscription expires one year from the date of purchase. The post-course assessment for each course must be satisfactorily completed, as evidenced by a passing grade of at least 70%, by the expiration date to be awarded any qualifying continuing professional education (CPE) credit. |
| Refund or Cancellation Policy | For more information regarding refunds, concerns, and program cancellation policies, please contact the GAAP Dynamics Support Team via email at support@gaapdynamics.com or call (804) 897-0608. |
$35
ID: E-KVODO1
0h 15m
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