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Private Equity Managers may be required to carry out periodic valuations of Investments as part of the reporting process to investors in the Funds they manage. The objective of these Guidelines is to set out best practice where private equity Investments are reported at “Fair Value”, with a view to promoting best practice and hence helping investors in Private Equity Funds make better economic decisions. The increasing importance placed by international accounting authorities on Fair Value rein

Private Equity Managers may be required to carry out periodic valuations of Investments as part of the reporting process to investors in the Funds they manage. The objective of these Guidelines is to set out best practice where private equity Investments are reported at “Fair Value”, with a view to promoting best practice and hence helping investors in Private Equity Funds make better economic decisions.
The increasing importance placed by international accounting authorities on Fair Value reinforces the need for the consistent use of valuation standards worldwide and these guidelines provide a framework for consistently determining valuations for the type of Investments held by private equity and venture capital entities.
The accounts of Private Equity Funds are governed by legal or regulatory provisions or by contractual terms. It is not the intention of these Guidelines to prescribe or recommend the basis on which Investments are included in the accounts of Funds.

Từ khóa: Private Equity Managers, periodic valuations of Investments, Fair Value, international accounting authorities on Fair Value, Private Equity Funds, quản lý vốn chủ sở hữu

50 p tieuhoa 07/01/2013 294 2

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