TPAs issued on investment companies.

The AICPA Investment Companies Expert Panel and staff issued four investment companies-related Technical Practice Aids to provide guidance on the following topics:

* TPA 6910.25, Considerations in Evaluating Whether Certain Liabilities Constitute "Debt" for Purposes of Assessing Whether an Investment Company Must Present ct Statement of Cash Flows.

* TPA 6910.26, Additional Guidance on Determinants of Net vs. Gross Presentation of Security Purchases and Sales/Maturities in the Statement of Cash Flows of a Nonregistered Investment Company.

* TPA 6910.27, Treatment of Deferred Fees.

* TPA 6910.28, Reporting...