Statements of Position

Files

Download

Download Full Text (592 KB)

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 ; Statement of position 93-2;

Share

COinS
 
 

To view the content in your browser, please download Adobe Reader or, alternately,
you may Download the file to your hard drive.

NOTE: The latest versions of Adobe Reader do not support viewing PDF files within Firefox on Mac OS and if you are using a modern (Intel) Mac, there is no official plugin for viewing PDF files within the browser window.