Financial Reporting Resource Center: Financial services

Financial Reporting Insights articles

• Most often cited deficiencies in recent OCIE examinations
  
• AICPA Accounting and Valuation Guide released
• Amendment clarifies single issuer exemption for broker-dealers
• Closed-end investment companies: Proposed securities offering reform
• Draft illustrative financial statement note: Revenue recognition
• Updated FAQs: Broker-dealer financial reporting rule
• SEC reporting changes for RICs and BDCs
• Brokers and Dealers in Securities – Accounting Guide
• New NFA disclosure requirements for virtual currency activities
• Audit & Accounting Guide for investment companies updated

White papers and other resources

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

Related resources

• Investment companies industry practice