
FASB Issues
ICI Comments on FASB Technical Changes to Topics 820 and 946 (pdf)
FASB Proposal to Change Accounting for Investments in Funds
The Financial Accounting Standards Board (FASB) recently released a proposal that will change how...
ICI Comments on FASB Recognition and Measurement of Financial Instruments Proposal (pdf)
Financial Reporting
Mutual Fund Share Pricing: FAQs
Frequently Asked Questions About Mutual Fund Share Pricing Mutual funds are required by law to...
ICI Files Supplemental Comment Letter on SEC's iXBRL Proposal (pdf)
ICI Letter Responding to Proposed Rule on Inline XBRL Filing of Tagged Data (pdf)
IFRS Issues
ICI Comment Letter on SEC Staff Paper Describing Possible Approach for Incorporating IFRS Into U.S. Financial Reporting System (pdf)
Switching to International Accounting Standards Wouldn’t Likely Benefit U.S. Fund Investors, ICI Tells SEC
A key issue for ICI’s Operations team is regulator interest in harmonizing worldwide accounting...
Institute Responds to SEC Request for Information on Application of IFRS to Funds (pdf)
SEC Yield and Total Return
Closed-End Funds at a Crossroads
Closed-end funds provide retail investors with many benefits but have recently come up against some...
Toward a Dynamic Climate Disclosure Framework
Enhancing climate-related financial disclosure means developing, refining, and implementing a wide...
ICI Response on Potential Reform Options for Money Market Funds (pdf)
Valuation
ICI Submits Response to SEC Staff's Statement on Cross Trading (pdf)
ICI and IDC Welcome SEC’s Efforts to Modernize Framework for Fund Valuation Practices
ICI and IDC Welcome SEC’s Efforts to Modernize Framework for Fund Valuation Practices Washington, DC...
ICI Welcomes Treasury Report on Asset Management Regulation
ICI Welcomes Treasury Report on Asset Management Regulation Stands Ready to Help Advance...