Financial accounting and reporting by investment companies; Exposure draft (American Institute of Certified Public Accountants), 1976, Oct. 8

Authors

American Institute of Certified Public Accountants. Accounting Standards Division

Files

Description

This proposed amendment presents the Division's views on the following matters: • Money market funds (an addition to the Guide) • Put and call options (supersedes discussion in the Guide) • Organization expenses (an addition to the Guide) • Amortization of deferred costs (an addition to the Guide) • Payment of fees for research (an addition to the Guide) • Valuation of short-term investments (an amendment to the Guide)

Publication Date

1976

Relational Format

Book

Keywords

Mutual funds -- United States -- Accounting

Disciplines

Accounting | Taxation

Comments

Originally published by: American Institute of Certified Public Accountants; Copyright and permission to reprint held by: American Institute of Certified Public Accountants.

Recommended Citation

American Institute of Certified Public Accountants. Accounting Standards Division, "Financial accounting and reporting by investment companies; Exposure draft (American Institute of Certified Public Accountants), 1976, Oct. 8" (1976). Exposure Drafts, Comment Letters, and Statements of Position. 368.
https://egrove.olemiss.edu/aicpa_sop/368