ASC

Concept

investment companies

Referenced in 1 subtopic across 1 area.

Assets1

  1. 305-946Financial Services—Investment Companies305 Cash and Cash Equivalents

    ASC 305-946 was the investment-company-specific guidance on cash and cash equivalents. Every remaining paragraph (05-1, 15-1, 45-1, 45-2) was superseded by Maintenance Update 2017-21, so the subtopic contains no substantive guidance today. Investment companies now look to the general cash guidance in ASC 305 and to the presentation and disclosure requirements in ASC 946.