Financial Reporting Resource Center: Financial services

Financial Reporting Insights articles

• Net capital treatment: Deferred tax aspect of ASC 606 adoption
• FINRA and SIPC streamline broker-dealer reporting process
• Treatment of operating leases under Rule 15c3-1
• Understanding the power of Global Investment Performance Standards (GIPS)

White papers and other resources

• Changes to revenue recognition for asset managers
• Revenue recognition for broker-dealers and investment advisers
• Simplified electronic filing process for broker-dealer annual reports
• Accounting and tax updates for private equity funds
• FASB issues revisions to consolidation guidance
  
• Loan transfer accounting considerations for business development companies
• Accounting and tax updates for private equity funds – 2016

Related resources

• Investment companies industry practice