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• Investment Company Liquidation Basis Of Accounting Loan Origination

  This TQA discusses if liquidation basis of accounting is required to be applied and if the investment company should separate financial information for the liquidation period from the going .

• Other Investment Company Considerations Liquidation Basis

  In cir.stances when the liquidation basis of accounting has been adopted, financial statement headings should disclose the status of the reporting en.y. This would generally be “in .

• Liquidation Basis Financial Statements Investment Firms

  Financial statements typically are presented on a going concern basis of accounting, which presumes that a company will continue its operations for the foreseeable future..

• Technical Questions And Answers For Investment Companies

  The AICPA Investment Companies Expert Panel has issued eight technical questions and answers for investment company accounting. Seven of the questions and answers pertain to the .