Financial reporting by nonpublic investment partnerships
By: prepared by the AICPA Investment Companies Committee, Accounting Standards Division, American Institute of Certified Public Accountants.
Contributors: American Institute of Certified Public Accountants. Accounting Standards Division.
Series: Statement of position ;; 95-2
Publisher: The Institute
Published: 1995
Place of publication: New York, NY (1211 Ave. of the Americas, New York 10036-8775)
Language: eng
Number of pages: 19
Subjects: Mutual funds -- Accounting -- Standards -- United States.
Notes: Includes bibliographical references.
"May 19, 1995."
"This ... (SOP) applies to financial statements of investment partnerships that are exempt from SEC regisitration under the Investment Company Act of 1940 ... [and] is effective for ... fiscal years beginning after December 15, 1994"--P. 4.