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https://www.fasb.org/cs/BlobServer?blobkey=id&blobnocache=true&blobwhere=1175827361697&blobheader=application%2Fpdf&blobcol=urldata&blobtable=MungoBlobs
investment company and is applying the guidance in Topic 946, (b) information about changes, if any, in an entity’s status as an investment company, and (c) information about financial support provided or contractually required to be provided by an investment company to any of its investees. How Do the Main Provisions Differ from Current U.S.
https://dart.deloitte.com/USDART/home/codification/industry/9xx/asc946-20/deloitte-qas/946-20-50-disclosure-deloitte-qas/946-20-50-qa-01-meaning
946 Financial Services—Investment Companies . 20 Investment Company Activities . Deloitte Q&As . 946-20-50 Disclosure — Deloitte Q&As . 946-20-50 (Q&A 01) — The Meaning of “Financial Support” in ASC 946-20-50-15 and 50-16. DART pending content manager is OFF You are here ... 946-20-50 Disclosure — Deloitte Q&As .
https://asc.fasb.org/imageRoot/81/61417281.pdf
investments in other investment companies where it has a controlling financial interest in a fund-of-funds structure. The Board’s initial decision was included in the October 2011 proposed FASB Accounting Standards Update, Financial Services—Investment Companies (Topic 946): Amendments to …
http://www.marcumllp.com/insights-news/proposed-update-to-topic-946-financial-services-investment-companies
Jan 03, 2020 · Proposed Update to Topic 946, Financial Services - Investment Companies. ... in fact an investment vehicle, and are permitted to follow the accounting requirements in Topic 946, Financial Services—Investment Companies. The Proposed Accounting Standards Update (Update) issued on October 21, 2011 by the Financial Accounting Standards Board ...
https://www.sec.gov/Archives/edgar/data/1411342/000141134215000068/filename1.htm
RESPONSE: The following is an analysis of the key provisions of ASC 946/ASU 2013-08 that support our conclusion that the Company continues to meet the definition of an investment company under ASC 946 after adoption of ASU 2013-08.
http://www.mkllp.com/insights-news/to-be-or-not-to-be-an-investment-company
During the proposal phase, the FASB considered removing the scope exception in ASC Topic 946 (“Topic 946”) for REITs. During the comment process, many stakeholders disagreed with the removal of the scope exception in Topic 946 stating that the business model of REITs is different from that of an investment company. ... Any financial support ...
https://assets.kpmg/content/dam/kpmg/pdf/2013/12/new-investment-company-accounting-literature.pdf
with ASC 946-210-45-6. Although the FASB stated it did not intend for real estate entities to change current accounting and financial reporting, this scenario does not appear to be clearly addressed, as REITs are scoped out of Topic 946. The FASB decided to address the applicability of investment
https://deloitte.wsj.com/cfo/2013/06/14/fasb-finalizes-amendments-to-investment-company-guidance/
Jun 14, 2013 · Deloitte’s “Heads Up” discusses FASB Accounting Standards Update No. 2013-08, which amends the criteria for an entity to qualify as an investment company under ASC 946. The ASU also introduces new disclosure requirements that apply to all investment companies and amends the measurement criteria for certain interests in other investment companies.
https://www.fasb.org/cs/BlobServer?blobcol=urldata&blobtable=MungoBlobs&blobkey=id&blobwhere=1175823754455&blobheader=application%2Fpdf
support such a principle: • Nature of the investment activities —The criteria in ASC 946-10-15-2(a) and 15-2(aa) (as amended by the proposed ASU) on “nature of the investment activities” and “express business purpose” could be combined and supplemented with a portion of the guidance in ASC 946-10-55-7 (as amended by the proposed ASU).
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