Accounting Standards Update · 2013
ASU 2013-08 — Investment Companies (Topic 946)
The amendments in this Update change the approach to determining whether an entity is an investment company within the scope of Topic 946 and provide comprehensive implementation guidance for that assessment. The amendments also modify measurement and disclosure requirements for investment companies within the scope of Topic 946.
This Accounting Standards Update is the final version of Proposed Accounting Standards Update 2011-200—Financial Services—Investment Companies (Topic 946), which has been deleted.
Issued: June 7, 2013
Text as published in the FASB Accounting Standards Codification, Basic View.