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Gapp

Challenging times: FIN 48 and its impact on hedge funds

Questions are being raised about how the accounting profession will respond to the introduction of a new accounting rule, FIN 48, when it applies to asset managers.

Hedge Funds Review | 10 May 2010

atlantis-sundial

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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