ACCOUNTING AND DISCLOSURE INFORMATION (ADI)

This page is intended to be an aid to practitioners and others who are interested in the law and interpretations concerning disclosure. The intent is to gather into one webpage various resources in areas that may be of interest. Below are several topics about which the Disclosure Review and Accounting Office (DRAO) receives frequent inquiries. Readers can click on a relevant link and see the resources that the staff has collected pertaining to that topic. We hope that these materials are helpful.

Category
Title
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Category: Accounting Title:

From the Chief Accountant, Letter to CFOs

Financial Highlights and Fee Table Disclosures, and other topics.

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Category: Accounting Title:

From the Chief Accountant, Letter to CFOs

Organization Costs for Open-end Investment Companies, Financial Reporting for a Master/Feeder Structure, Change in Accountants, and other topics.

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Category: Accounting Title:

From the Chief Accountant, Letter to CFOs

Funds of Funds Considerations, Accounting for Securities Lending Transactions, and other topics.

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Category: Accounting Title:

From the Chief Accountant, Letter to CFOs

Financial Highlights in Multi-Class Reorganizations, Accounting Treatment for Indirect Expenses, Dating of Financial Statements, and other topics.

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Category: Accounting Title:

From the Chief Accountant, Letter to CFOs

Transactions with Affiliates in a Master/Feeder Structure, Financial Statement Presentation of Fee Waivers, Correction of Errors, and other topics.

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Category: Accounting Title:

From the Chief Accountant, Letter to CFOs

Accounting For Certain Transactions with Affiliates, Valuation of Certain Portfolio Investments, Securities With Zero Value, and other topics.

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Category: Accounting Title:IMGU 2014-11 - Investment Company Consolidation Last Updated:
Category: Accounting Title:Investment Company Reporting Modernization Frequently Asked Questions Last Updated:
Category: Accounting Title:

From the Chief Accountant, Letter to CFOs

Applying SFAS #119 to Investment Companies, Presentation and Accounting for Enhanced Securities Valuation, Presentation, Transferrable Enhancements, and Contribution to Capital.

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Category: Accounting Title:Valuation of Portfolio Securities and other Assets Held by Registered Investment Companies - Select Bibliography of the Division of Investment Management Last Updated:
Category: Accounting Title:IMGU 2013-07 - Business Development Companies—Separate Financial Statements or Summarized Financial Information of Certain Subsidiaries Last Updated:
Category: Accounting Title:Business Development Companies - Auditor Verification of Securities Owned Last Updated:
Category: Accounting Title:IM-INFO-2017-07 – Applicability of Staff Accounting Bulletin No. 118 to Investment Companies Impacted by the Tax Cuts and JOBS ACT Last Updated:
Category: Accounting Title:Frequently Asked Questions About Mutual Fund After-Tax Return Requirements Last Updated:
Category: Accounting Title:

From the Chief Accountant, Letter to CFOs

Senior Securities Table Disclosure, Pro Forma Financial Statements and Filings Pursuant to Rule 488 of the Securities Act of 1933, Financial Highlights and Financial Statements During Reorganizations When Performance is being Carried Over, and other topics.

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Category: Distribution Arrangements Title:IMGU 2016-06 - Mutual Fund Fee Structures Last Updated:
Category: Distribution Arrangements Title:Frequently Asked Questions on IM Guidance Update 2016-06 (Mutual Fund Fee Structures) Last Updated:
Category: Dividends and Distributions Title:IMGU 2013-11 - Shareholder Notices of the Sources of Fund Distributions - Electronic Delivery Last Updated:
Category: Electronic Communications Title:IMGU 2013-01 - Filing Requirements for Certain Electronic Communications Last Updated:
Category: Fees and Expenses Title:Disclosure of Fund of Funds Expenses Last Updated:
Category: Filing Procedures Title:ADI 2018-06 - Requests for Selective Review Last Updated:
Category: Filing Procedures Title:

EDGAR

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Category: Filing Procedures Title:

EDGAR

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Category: Filing Procedures Title:ADI 2018-01 - Expanded Use of Draft Registration Statement Review Procedures for Business Development Companies Last Updated:
Category: Filing Procedures Title:ADI 2018-02 - Template Filing Relief Last Updated:
Category: Filing Procedures Title:ADI 2019-07 – Review of Certain Filings Under Automatic Effectiveness Rules Last Updated:
Category: Filing Procedures Title:ADI 2018-03 - Filing information statements in connection with multi-manager exemptive relief Last Updated:
Category: Filing Procedures Title:ADI 2018-04 - Marked copies of amendments to registration statements Last Updated:
Category: Fund Names Title:IMGU 2013-12 - Fund Names Suggesting Protection From Loss Last Updated:
Category: Fund Names Title:Frequently Asked Questions about Rule 35d-1 (Investment Company Names) Last Updated:
Category: Principal Risks Title:IMGU 2016-02 - Fund Disclosure Reflecting Risks Related to Current Market Conditions Last Updated:
Category: Principal Strategies Title:IMGU 2014-08 - Guidance Regarding Mutual Fund Enhanced Disclosure Last Updated:
Category: Principal Strategies Title:Staff Letter: Engaging on Fund Innovation and Cryptocurrency-related Holdings Last Updated:
Category: Principal Strategies Title:Derivatives-Related Disclosures by Investment Companies Last Updated:
Category: Proxy Materials Title:IMGU 2014-02 - Unbundling of Proxy Proposals-Investment Company Charter Amendments Last Updated:
Category: Specialty Funds Title:IMGU 2013-05 - Disclosure and Compliance Matters for Investment Company Registrants That Invest in Commodity Interests Last Updated:
Category: Variable Insurance Products Title:Auditing Standards for Financial Statements of Insurance Company Depositors of Variable Insurance Products, Staff Letters Last Updated:
Category: Variable Insurance Products Title:ADI 2018-05 - Use of rate sheet supplements in connection with variable insurance products Last Updated:

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