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This proposed amendment presents the Division's views on the following matters: â€¢ Money market funds (an addition to the Guide) â€¢ Put and call options (supersedes discussion in the Guide) â€¢ Organization expenses (an addition to the Guide) â€¢ Amortization of deferred costs (an addition to the Guide) â€¢ Payment of fees for research (an addition to the Guide) â€¢ Valuation of short-term investments (an amendment to the Guide)
Mutual funds -- United States -- Accounting
Accounting | Taxation
American Institute of Certified Public Accountants. Accounting Standards Division, "Financial accounting and reporting by investment companies" (1976). Statements of Position. 368.