Financial Reporting Resource Center: Financial services

Financial Reporting Insights articles

• Division of Investment Management addresses accounting matters
• Regulatory update for broker-dealers
• Most often cited deficiencies in recent OCIE examinations
  
• AICPA Accounting and Valuation Guide released
• Amendment clarifies single issuer exemption for broker-dealers

White papers and other resources

• Changes to revenue recognition for asset managers
• Revenue recognition for broker-dealers and investment advisers
• Loan transfer accounting considerations for business development companies

Related resources

• Investment companies industry practice