proposed aicpa audit and accounting guide, audits of investment companies,（提出aicpa审计和会计指南,审计的投资公司,）.pdfVIP

EITF ABSTRACTS Issue No. 85-24 Title: Distribution Fees by Distributors of Mutual Funds That Do Not Have a Front-End Sales Charge Dates Discussed: June 27, 1985; February 6, 1986 References: FASB Statement No. 3, Reporting Accounting Changes in Interim Financial Statements FASB Staff Position EITF85-24-1, “Application of EITF Issue No. 85-24, ‘When Cash for the Right to Future Distribution Fees for Shares Previously Sold Is Received from Third Parties,’” posted March 11, 2005 FASB Concepts Statement No. 2, Qualitative Characteristics of Accounting Information FASB Concepts Statement No. 3, Elements of Financial Statements of Business Enterprises FASB Concepts Statement No. 5, Recognition and Measurement in Financial Statements of Business Enterprises FASB Invitation to Comment, Accounting for Certain Service Transactions, dated October 23, 1978 AICPA Accounting Research Bulletin No. 43, Restatement and Revision of Accounting Research Bulletins APB Opinion No. 20, Accounting Changes APB Statement No. 4, Basic Concepts and Accounting Principles Underlying Financial Statements of Business Enterprises AICPA Industry Audit Guide, Audits of Investment Companies (1973) AICPA Statement of Position 95-3, Accounting for Certain Distribution Costs of Investment Companies Proposed AICPA Audit and Accounting Guide, Audits of Investment Companies, dated January 15, 1985 Proposed AICPA State