Search within this section
Select a section below and enter your search term, or to search all click Accounting and reporting manual (ARM)
Favorited Content
.66 Statement of changes (in partners’ capital)
Publication date: 27 Jul 2018
us Investment companies ARM 9652.66
In addition to the statement of assets and liabilities, statement of operations and statement of cash flows, ACS 946-205-45-3 requires a statement of changes ("in partners' capital" for investment partnerships). In practice, this statement generally distinguishes between the amounts ascribed to each ownership class (i.e., general partner vs. limited partners' capital).
PwC. All rights reserved. PwC refers to the US member firm or one of its subsidiaries or affiliates, and may sometimes refer to the PwC network. Each member firm is a separate legal entity. Please see www.pwc.com/structure for further details. This content is for general information purposes only, and should not be used as a substitute for consultation with professional advisors.
Link copied
