Audits of investment companies
American Institute of Certified Public Accountants, 1987 - Business & Economics - 228 pages
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Accounting for Foreign Investments
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accepted accounting principles accrued amortized amount asset value assets and liabilities auditing auditor's report board of directors broker call options capital gains capital shares capital stock cash closed-end company's computed contract holder corporate cost custodian data and ratios December 31 disclosed distributions dividends entities expenses federal income tax financial statements foreign fund shares fund's futures contract gain or loss independent auditor insurance company Investment Company Act investment income investors issued issuer management investment company municipal bond mutual fund number of shares pany payable payment percent period portfolio securities premium procedures purchase put option realized gains received record redemption registered regulated investment company Regulation S-X repurchase agreements rules sales charge securities sold securities transactions selected per share separate account share data shareholders specified statement of assets tax-exempt taxable tion total assets traded transfer agent undistributed unit investment trusts unrealized appreciation usually valuation variable annuity