Posts tagged as:

hedge fund valuation

Hedge Fund Best Practices - Full Report

January 19, 2009

Full Report of Best Practices for the Hedge Fund Industry
As we discussed in an earlier article on Hedge Fund Best Practices, the President’s Working Group outsourced the creation of best practices for the hedge fund industry.  The report below, reprinted in its entirety, provides a comprehensive review of the major issues which hedge fund managers [...]

Read the full article →

SEC Stands Behind “Fair Value” Accounting

January 7, 2009

FASB may re-evaluate FAS 157 in light of recent market events
While the SEC does not directly control the manner in which hedge fund assets are valued for the purpose of striking a NAV for a fund, the SEC valuation policies are important for hedge funds in a number of different ways.  Maybe most important is [...]

Read the full article →

Can a hedge fund value its own assets?

January 3, 2009

Hedge Fund Questions
For the new year we will publish a list of common questions we receive from our readers.  This question involves hedge fund valuation.
Question: Can a hedge fund provide its own valuation?
Answer: Generally yes, provided that the hedge fund offering documents state that the valuation of the hedge fund’s assets will be conducted by [...]

Read the full article →