Additional Year-End Disclosures for Investment Companies

Blog Post Additional Year-End Disclosures for Investment Companies

Additional Year-End Disclosures for Investment Companies

September 2014

The Financial Accounting Standards Board (FASB) released an amendment to Financial Services – Investment Companies (Topic 946).  The Update requires additional footnote disclosures for all entities qualifying as investment companies and provides specific guidance to entities for use in determining whether or not they do in fact qualify as investment companies.

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