Statement of position 07-1 issued on scope of AICPA investment companies guide.
Position | Accounting & auditing news |
In June 2007, The AICPA's Accounting Standards Executive Committee issued Statement of Position 07-1, Clarification of the Scope of the Audit and Accounting Guide Investment Companies and Accounting by Parent Companies and Equity Method Investors for Investments in Investment Companies (No. 014945CPA08). The SOP provides guidance for determining whether an entity is within the scope of the AICPA Audit and Accounting Guide Investment Companies. For those entities that are investment companies under the SOP, the SOP also addresses whether the specialized industry accounting principles of the guide (referred to as investment company accounting) should be retained by a parent company in consolidation or by an investor that has the ability to exercise significant influence over the investment company...
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