Developed for preparers of financial statements, independent auditors, and valuation specialists, this guide provides nonauthoritative guidance and illustrations regarding the accounting for and valuation of portfolio company investments held by investment companies within the scope of FASB ASC 946, Financial Services --Investment Companies, (including private equity funds, venture capital funds, hedge funds, and business development companies).
It features16 case studies that can be used to reason through real situations faced by investment fund managers, valuation specialists and auditors, this guide addresses many accounting and valuation issues that have emerged over time to assist investment companies in addressing the challenges in estimating fair value of these investments, such as:
Unit of account
Transaction costs
Calibration
The impact of control and marketability
Backtesting
Автор: AICPA Название: Investment Companies, 2019 ISBN: 1948306808 ISBN-13(EAN): 9781948306805 Издательство: Wiley Рейтинг: Цена: 153120.00 T Наличие на складе: Поставка под заказ. Описание:
Whether you are a financial statement preparer or auditor, it is critical to understand the complexities of the specialized accounting and regulatory requirements for investment companies. Your industry standard resource, this 2019 edition supports practitioners in a constantly changing industry landscape. Packed with continuous regulatory developments, this guide covers:
Authoritative how-to accounting and auditing advice, including implementation guidance and illustrative financial statements and disclosures;
Details on the changes to illustrated financial statements and disclosures resulting from guidance that was recently-issued or became recently effective (for example, SEC's release, "Disclosure Update and Simplification");
2019 updates include: References to appropriate AICPA Technical Questions and Answers that address when to apply the liquidation basis of accounting and appendices discussing the new standard for financial instruments, common or collective trusts and business development companies.
Finally, this guide features a schedule of changes which identifies where to find updated content and the associated reasons for the changes.
Автор: Tolefat Abdulrahman Khalil Название: Takaful Investment Portfolios ISBN: 1118385470 ISBN-13(EAN): 9781118385470 Издательство: Wiley Рейтинг: Цена: 84480.00 T Наличие на складе: Есть у поставщика Поставка под заказ. Описание: A study of the investment portfolios of takaful companies, their general investment patterns, and their future investments. It looks at shareholders as well as general and family funds to determine where these companies are investing today, and where they are likely to invest in the future.
Автор: Joshi Название: Introduction to Mathematical Portfolio Theory ISBN: 1107042313 ISBN-13(EAN): 9781107042315 Издательство: Cambridge Academ Рейтинг: Цена: 60190.00 T Наличие на складе: Есть у поставщика Поставка под заказ. Описание: A concise yet comprehensive guide to the mathematics of portfolio theory from a modelling perspective, with discussion of the assumptions, limitations and implementations of the models as well as the theory underlying them. Aimed at advanced undergraduates, this book can be used for self-study or as a course text.
Автор: Board John, Dufour Alfonso, Hartavi Yusuf Название: Risk and Trading on London`s Alternative Investment Market: The Stock Market for Smaller and Growing Companies ISBN: 1137361298 ISBN-13(EAN): 9781137361295 Издательство: Springer Рейтинг: Цена: 55890.00 T Наличие на складе: Есть у поставщика Поставка под заказ. Описание: This book analyses the comparative risks involved in the alternative investment market, the market of growing companies, and the `main market`, the market for more established companies.
Автор: Blake Название: Modelling Pension Fund Investment Behaviour (Routledge Revivals) ISBN: 1138020737 ISBN-13(EAN): 9781138020733 Издательство: Taylor&Francis Рейтинг: Цена: 46950.00 T Наличие на складе: Есть у поставщика Поставка под заказ. Описание: First published in 1992, this title conducts an in-depth examination of the investment behaviour of pension funds, presenting the first econometric model in this area. Using the well-established framework of modern portfolio theory, David Blake derives a model of optimal portfolio behaviour that explains pension fund asset holdings in terms of the most important macroeconomic and cyclical indicators. He shows how factors such as industry profitability, the balance of payments and the monetary and fiscal policies of the government influence pension fund investments. Broad in scope, this reissue will be of particular value to students and academics with an interest in econometrics, investment analysis and the pension fund industry.
Автор: Minwir Al-Shammari; Hatem Masri Название: Multiple Criteria Decision Making in Finance, Insurance and Investment ISBN: 3319211579 ISBN-13(EAN): 9783319211572 Издательство: Springer Рейтинг: Цена: 121110.00 T Наличие на складе: Есть у поставщика Поставка под заказ. Описание: This book is devoted to recent developments and applications of multiple criteria decision aid tools in the field of finance, insurance and investment.
Автор: Seth Anderson; Gustav V. R Born Название: Closed-End Investment Companies ISBN: 0792392299 ISBN-13(EAN): 9780792392293 Издательство: Springer Рейтинг: Цена: 158380.00 T Наличие на складе: Есть у поставщика Поставка под заказ. Описание: Summarizing the evolution of Closed-End Investment Companies (CEICs), this work presents the factors that cause CEIC shares to trade at different levels from their net asset values, surveys of the academic literature on the topic, and summarizes the current state of research on CEICs.
Автор: Alex Edmans Название: Grow the Pie: How Great Companies Deliver Both Purpose and Profit ISBN: 1108494854 ISBN-13(EAN): 9781108494854 Издательство: Cambridge Academ Рейтинг: Цена: 21120.00 T Наличие на складе: Есть у поставщика Поставка под заказ. Описание: Should companies be run for profit or purpose? This book shows how they can deliver both - based on rigorous evidence, not wishful thinking, and an actionable framework to put purpose into practice. It explains how managers, investors, and policymakers can reform business to serve society, and how citizens can play their part.
Автор: Seth Anderson; Gustav V. R Born Название: Closed-End Investment Companies ISBN: 9401053154 ISBN-13(EAN): 9789401053150 Издательство: Springer Рейтинг: Цена: 93160.00 T Наличие на складе: Есть у поставщика Поставка под заказ. Описание: Closed-End Investment Companies (CEICs) were the dominant form of investment companies in the United States during the early part of this century, but interest in them declined after the 1929 stock market crash.
Автор: Kumar Sarkar, Arup Nath Sahu, Tarak Название: Investment behaviour ISBN: 1787562808 ISBN-13(EAN): 9781787562806 Издательство: Emerald Рейтинг: Цена: 97560.00 T Наличие на складе: Есть у поставщика Поставка под заказ. Описание: Investment Behaviour explores the relationship between competing demographic factors, personal awareness and perceived attitudes to risk in shaping the behaviour of individual investors in the stock market. By so doing, the book facilitates the formulation of more individual-centered financial policy.
Автор: Luciano Pettoello-Mantovani Название: Legal Framework and Issues Impacting the Business Environment Faced by Foreign Companies Investing in India: Challenges and Opportunities ISBN: 1536150916 ISBN-13(EAN): 9781536150919 Издательство: Nova Science Рейтинг: Цена: 84470.00 T Наличие на складе: Невозможна поставка. Описание: This book deals with the complex and often challenging process for international companies in expanding their business through investing in the Indian emerging market. The process of globalization has allowed for the progressive fading of economic, commercial, and technological boundaries. This has resulted in Multinational firms or enterprises becoming increasingly referred to as key players in the world market over the course of the past fifty years. Inward Foreign Direct Investment flows have increased significantly, not only worldwide, but specifically towards newly-industrialized countries such as India. They are focused on trying to attract foreign investments, due to the lack of domestic savings, and thus as a stable means of foreign capital inflow. In addition to this, there are multiple, other positive effects on macroeconomic variables, such as productivity, production capacity, level of employment, factor prices, technological know-how, and overall economic growth. Corporations and firms, on the other hand, internationalize towards developing countries in an effort to seek and reap the multiple benefits found in these destination countries. Such benefits include reduced production costs, given by lower relative wages and country endowment of resources, as well as market expansion possibilities. The scope of their needs is determined by the type of strategy adopted, which can distinguish between market seeking, resource seeking, efficiency seeking and strategic investments. The Indian market offers relatively low-cost labor, an enormous pool of possible consumers and many other benefits. When time is taken to fully understand the characteristics of the country and its business culture one can extract the huge rewards. If on the other hand, investors make quick decisions and do not fully review all aspects which might create a risk, the investment may result in serious and substantial failures with large losses of capital. As in many developing countries, Indian laws and regulations are constantly evolving. These laws reflect the political compromise needed to balance the complex and conflicting demands of multiple constituencies. The result of this compromise is a high turnover of laws and regulations which, among other things, are passed through a trial and error basis. This entails that ineffective and inefficient laws may be passed and then substituted once they are tested as not working, having unintended consequences and being impracticable. The constant change and poor formulation leave, at times, room for interpretation especially by lower levels of government officials leading in turn to the possibility of corruptions. This, together with the inefficient judiciary, due not to its quality, but to the extensive time in court cases as well as non-streamlined and improperly implemented process and regulations, leads the investor to a perceive low protection and high risk throughout many phases of the investment. The book offers a useful overview for foreign enterprises on the complex, sometimes intricate process of investing in India, assisting them in gathering great opportunities through overtaking challenges.
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