United States

Executive Accounting Update -- New Criteria for Investment Companies

Aug 05, 2013
From the Financial Reporting View and the IFRS Institute

KPMG LLP recently issued Executive Accounting Update - New Criteria for Investment Companies. This document, which is current as of August 2013, provides a high-level overview of FASB ASU No. 2013-08, Financial Services - Investment Companies (Topic 946): Amendments to the Scope, Measurement, and Disclosure Requirements.