Amendment to scope of Statement of position 95-2, Financial reporting by nonpublic investment partnerships, to include commodity pools
American Institute of Certified Public Accountants. Accounting Standards Executive Committee, American Institute of Certified Public Accountants. SOP 95-2 Amendment Task Force, American Institute of Certified Public Accountants. Investment Companies Committee
The Institute, 2001 - Business & Economics - 13 pages
3 pages matching condensed schedule in this book
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1993 exposure draft Accounting Guide Accounting Standards Executive AcSEC believes AcSEC notes AcSEC understands AcSEC’s fifteen Amendment to Scope applies to investment assets Audit and Accounting August 15 Broker-Dealer Guide Brokers and Dealers cial Commodity Exchange Act commodity pool operators commodity pools subject comply condensed schedule convey the risks Dealers in Securities Derivative Instruments disclose the name entities Executive Committee AcSEC exposure draft believe finan Financial Accounting Standards financial reporting requirements fund-of-funds Guide Audits Guide for commodity hedge funds Include Commodity Pools Investment Companies Guide investment in investee issue a separate January 19 ments modity pools subject Nonpublic Investment Partnerships percent pool’s investee funds Position SOP proposed exposure draft proposed SOP Reporting by Nonpublic respondents schedule of investments scope of SOP Scope of Statement SOP 95-2 requires SOP applies Standards Executive Committee Statement of Position statement reporting require subject to regulation sure draft tember 1993 exposure trading strategies U.S. GAAP vestments