Statements of Position

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Description

Statement of position 93-2

ISBN

sop 93-2b

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

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

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