Brokers and Dealers in Securities – Accounting Guide
FINANCIAL REPORTING INSIGHTS |
The American Institute of Certified Public Accountants (AICPA) Accounting Guide, Brokers and Dealers in Securities, was updated as of September 1, 2018. The guide was prepared to assist broker-dealers in preparing financial statements in conformity with U.S. generally accepted accounting principles. Paul Nockels, RSM partner and a member of the AICPA Stockbrokerage and Investment Banking Expert Panel, is acknowledged for his contributions to the development of this edition of the guide.