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Financial accounting standards board

Valuation under the microscope

Hedge fund valuation is coming under more scrutiny than ever before. Kris Devasabai speaks to industry experts about best practices in this area and how the framework of the US Financial Accounting Standard......

Hedge Funds Review | 02 Feb 2010secure

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Profession struggles with varying models

What are the challenges from the accounting standards’ (IFRS versus US GAAP) different valuation models – mark to market versus mark to comparators versus mark to model and different types of assets......

Hedge Funds Review | 10 Oct 2009

Two accounting standard setters dominate

The International Accounting Standards Board (IASB) is an independent standard-setting board, appointed and overseen by a geographically and professionally diverse group of trustees of the International......

Hedge Funds Review | 10 Oct 2009

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