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Investment Management: Transactions with Unit Holders
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Description
Understanding how investment companies account for capital share transactions is essential for professionals in the financial services industry. This CPE-eligible, eLearning course (1.0 CPE) describes how capital share transactions are accounted for by an investment company in accordance with U.S. GAAP, along with the accounting for other fees incurred by unit holders related to capital share transactions. In addition, this online course explores the common capital structures utilized by investment companies, including the key impacts those structures have on the U.S. GAAP financial statements.
This investment management accounting CPE course covers key topics, including:
- Accounting for investor fees – Learn how to record fees related to capital share transactions, including the timing of recognition.
- Equalization & its impact – Understand the role of equalization in unit holder transactions and how it affects fund performance.
- Investment company capital structures – Explore common capital structures, their purpose, and their effects on financial statements.
- Financial reporting requirements – Identify how to allocate expenses based on different capital structures.
This course is ideal for accountants, auditors, financial analysts, and investment management professionals looking to deepen their understanding of unit holder transactions and capital structures in investment companies under ASC 946.
Enroll today and enhance your expertise in investment management accounting under U.S. GAAP!
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Learning Objectives
By the end of this course, you should be able to:
- Recall the accounting for organization versus offering costs and typical capital transactions involving units/ shares of an investment company
- Recognize the main capital structures utilized by investment companies and why each of these structures is utilized
- List the financial reporting requirements that arise under each of the main capital structures, including how expenses are allocated
Additional Information
| Last Updated | 03/01/2026 |
|---|---|
| CPE Credit | 1.0 |
| 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. |
$120
1h 00m
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