This CPE-eligible, eLearning course (1.0 CPE) provides you with an overview of the investment management industry and an introduction to the applicable accounting guidance for investment companies in accordance with U.S. GAAP (ASC 946). As you tour the investment company landscape, the following topics will be discussed: Characteristics of an investment company Investment strategies General categories Capital and legal structures Key players (service providers) Definition of an investment company in U.S. GAAP Overview of applicable U.S. GAAP accounting guidance This online course also explores the fundamental differences between U.S. GAAP and IFRS related to investment company accounting. This course is a must for anyone beginning to work in the investment management industry.