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Securities and Exchange Commission today announced a general revision of its requirements as to the form and content of financial statements filed by management investment companies other than those which are issuers of periodic payment plan certificates

By United States. Securities and Exchange Commission

Abstract

The Securities and Exchange Commission today announced a general revision of its requirements as to the form and content of financial statements filed by management investment companies other than those which are issuers of periodic payment plan certificates. The revised requirements are applicable to all financial statements filed by such companies under the Investment Company Act of 1940, the Securities Act of 1933 and the Securities Exchange Act of 1934. The action taken resulted in a complete restatement of Article 6 of Regulation S-X and in major changes In the related supplementary schedules contained in Rules 12-19, 12-20, 12-21 and 12-22 of Article 12 of Regulation S-X. In addition, as a result of the restatement of Article 6 certain related changes have been made in Rules 4-10 and 11-01 and in caption 1 (a) of Rule 11-02

Topics: Securities -- United States -- Accounting; Financial statements -- Standards -- United States; Investments -- Accounting; Mutual funds -- Accounting -- Standards -- United States, Accounting, Taxation
Publisher: eGrove
Year: 1946
OAI identifier: oai:egrove.olemiss.edu:acct_fed-1146

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