Statements of Position

Files

Download

Download Full Text (283 KB)

Description

This Statement of Position (SOP) amends SOP 95-2, Financial Reporting by Nonpublic Investment Partnerships, to include within the scope of SOP 95-2 investment partnerships that are commodity pools subject to regulation under the Commodity Exchange Act of 1974.

ISBN

ed00-08-15t

Publication Date

2000

Relational Format

Book

Keywords

Mutual funds -- Accounting -- Standards -- United States; Commodity futures -- Accounting -- Standards -- United States

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; Exposure draft (American Institute of Certified Public Accountants), 2000, Aug. 15

Proposed statement of position : amendment to scope of Statement of position 95-2, Financial reporting by nonpublic investment partnerships, to include commodity pools ;Amendment to scope of Statement of position 95-2, Financial reporting by nonpublic investment partnerships, to include commodity pools

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.