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

Authors

American Institute of Certified Public Accountants. Accounting Standards Executive Committee
American Institute of Certified Public Accountants. SOP 95-2 Amendment Task Force

Files

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.

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.

Recommended Citation

American Institute of Certified Public Accountants. Accounting Standards Executive Committee and American Institute of Certified Public Accountants. SOP 95-2 Amendment Task Force, "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; Exposure draft (American Institute of Certified Public Accountants), 2000, Aug. 15" (2000). Exposure Drafts, Comment Letters, and Statements of Position. 277.
https://egrove.olemiss.edu/aicpa_sop/277