Handbook: Investment companies Using Q As and examples, our new guide provides comprehensive coverage of specialized industry accounting and presentation topics that apply to investment companies within the scope of ASC 946
Investment companies (Topic 946) - Viewpoint Change the approach to the investment company assessment in Topic 946, clarify the characteristics of an investment company, and provide comprehensive guidance for assessing whether an entity is an investment company
Venture Capital Fund Accounting: A Guide to ASC 946 The AICPA investment company audit and accounting guidance provides detailed guidance on applying ASC 946 to investment funds, covering valuation methodology, portfolio company valuation procedures, financial statement presentation, and disclosure requirements specific to investment companies
ASC 946: Considerations for the Schedule of Investments 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
Fair Value Accounting for Real Estate Funds: Navigating ASC 946 . . . Fair value accounting, also known as mark-to-market accounting, is a method by which companies measure and report the value of certain assets and liabilities on a recurring basis The aim is to provide a realistic appraisal of an entity’s financial situation by considering current market conditions