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Investment Management — Accounting and Financial Reporting Update (2016)

Published on: 22 Dec 2016

The ninth edition of our annual update highlights selected accounting and reporting developments that may be of interest to investment management entities. Among other topics, the publication discusses (1) the issuance of refinements to the new guidance on recognition of revenue from contracts with customers, (2) the issuance of new guidance on classification and measurement of financial instruments, and (3) the SEC’s continued focus on rulemaking, particularly in connection with its efforts related to investment company report modernization, liquidity risk management, and swing pricing.

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