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Investment Management — Accounting and Financial Reporting Update (2015)

Published on: Dec 21, 2015

The eighth annual accounting and financial reporting update discusses topics that may be of particular interest to investment management entities. It summarizes notable developments and activities that occurred during 2015, including (1) the FASB’s completion of the amendments to its consolidation requirements, (2) the continued activities related to the implementation of the FASB’s new revenue guidance, and (3) the SEC’s continued focus on rulemaking. Standard-setting activities that affect advisers are outlined in the first section of the publication, and standard-setting activities that affect funds are outlined in the second.


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