INVESTMENT FUND ACCOUNTING

The book "Investment Fund Accounting" is a comprehensive study of issues related to the organization of the accounting system in investment funds. The authors, Elżbieta Izabela Szczepankiewicz and Joanna Błażyńska, present key aspects of accounting, financial reporting and verification of financial statements by a certified auditor. The publication is aimed at practitioners and theorists interested in the financial aspects of investment fund management.

• Key issues in the organization of the accounting system of investment funds
• General accounting principles resulting from the Accounting Act
• Specific principles resulting from regulations regarding investment funds
• Organization of financial and periodic reporting
• Elements of the financial statements of funds
• Principles of verification of financial statements by a certified auditor

The collective investment institution market in Poland has been developing dynamically since the late 1990s. Investment funds currently hold nearly PLN 285 billion. Investors have wide access to various types and forms of funds with diverse investment strategies and methods of investing funds. This book is a valuable source of knowledge for anyone who wants to understand the accounting principles in this dynamically developing industry.

The publication is recommended to institutional investors, such as employees of universal pension societies, insurance companies and banks, as well as individual investors. It will also be useful for employees of brokerage houses, custodians and other institutions cooperating with investment funds. Managers at various levels of management, in particular employees from financial and accounting departments, controllers from control bodies and supervisory institutions, certified auditors and internal auditors in specialized audit firms, and students of economics will find a lot of valuable information in it.

The book discusses both the general accounting principles resulting from the Accounting Act and the specific principles resulting from other regulations regarding the operation of this type of institution. The principles of organizing financial and periodic reporting are described and the individual elements of the financial statements of funds are presented. In addition, the principles of verification of the fund's financial statements by a certified auditor are presented, which is crucial to ensure the credibility and transparency of financial information.

Technical data:

Publisher: CeDeWu, 2024

Pages: 132

Format: 234x168 mm