Investment Management: Financial Reporting
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Description
Accounting for investment companies is special. This applies to the financial statements and disclosures as well! Do you know the rules under ASC 946? This CPE-eligible, eLearning course (1.5 CPE) explains the financial reporting requirements for investment companies under U.S. GAAP, for both registered and non-registered funds. It focuses on the financial reporting requirements under U.S. GAAP that are unique to investment companies.
This CPE course covering financial reporting for investment companies course includes the following topics:
- Statement of assets and liabilities
- Statement of net assets
- Schedule of investments
- Statement of operations
- Statement of changes in net assets
- Statement of cash flows
- Financial highlights
- Special considerations for different capital structures
A final case study provides you with an opportunity to apply what you’ve learned to identify errors in an example set of financial statements. This case study is a "choose your own adventure" where you can choose whether to identify errors in the financial statements of a registered investment company or a non-registered investment company.
If you're an accountant or auditor of investment companies under ASC 946, this course covering the financial reporting for investment companies is a must!
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This course is included in the following collections:
Learning Objectives
By the end of this course, you should be able to:
- Identify the general financial statement reporting requirements for investment companies
- Recognize unique financial statement reporting requirements for different capital structures
- Recall the financial reporting requirements for investment companies to identify errors in an example set of financial statements
Additional Information
| Last Updated | 03/01/2026 |
|---|---|
| CPE Credit | 1.5 |
| Field of Study | Accounting |
| Industry | Investment Management |
| Instructional Delivery Method | QAS Self Study |
| Knowledge Level | Intermediate |
| Prerequisites | General knowledge of accounting for investment management entities under U.S. GAAP and/or completion of our eLearning course, Investment Management Industry Fundamentals: Industry Overview |
| 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. |
$180
1h 30m
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