Determination, disclosure, and financial statement presentation of income, capital gain, and return of capital distributions by investmentcompanies
Subtitle: February 1, 1993, amendment to AICPA audit and accounting guide, Audits of investment companies
By: prepared by the Investment Companies Committee, American Institute of Certified Public Accountants.
Contributors: American Institute of Certified Public Accountans, Investment Companies Committee.
Series: Statement of position / AICPA ;; 93-2
Publisher: AICPA
Published: 1993
Place of publication: Jersey City, NJ (201 Plaza Three, Jersey City 07311-3881)
Language: eng
Number of pages: 18
Subjects: Mutual funds -- United States -- Accounting.; Disclosure in accounting -- United States.; Financial statements -- United States.; Capital distributions.