Determination, disclosure, and financial statement presentation of income, capital gain, and return of capital distributions by investment companies : February 1, 1993, amendment to AICPA audit and accounting guide, Audits of investment companies ; Statement of position 93-2;

Authors

American Institute of Certified Public Accountants. Investment Companies Committee

Files

Publication Date

1993

Relational Format

pamphlet

Keywords

Mutual funds -- United States -- Accounting; Disclosure in accounting -- United States; Financial statements -- United States; Liquidating dividends

Disciplines

Accounting | Taxation

Comments

Copyright and permission to reprint held by: American Institute of Certified Public Accountants

Recommended Citation

American Institute of Certified Public Accountants. Investment Companies Committee, "Determination, disclosure, and financial statement presentation of income, capital gain, and return of capital distributions by investment companies : February 1, 1993, amendment to AICPA audit and accounting guide, Audits of investment companies ; Statement of position 93-2;" (1993). Exposure Drafts, Comment Letters, and Statements of Position. 212.
https://egrove.olemiss.edu/aicpa_sop/212