Aicpa Alternative Investment Guide

Private Placement Agent - Wikipedia, The Free Encyclopedia
Private placement agent A Private placement agent or placement A Private placement agent or placement agent is a firm assisting either funds managers in the alternative asset class (e.g. private A few placement agents are structured as groups within large investment banking firms (e.g ... Read Article

Alternative Investments In Employee Benefit Plans
3 Identifying alternative investments in a plan investment portfolio can often times be challenging. Depending on the timing of the Form 5500 preparation, reviewing the ... Retrieve Doc

Investment Companies Expert Panel - American Institute Of ...
Investment Companies Expert Panel Highlights of the March 24, for the 2016 AICPA Audit and Accounting Guide Investment Companies (the Guide). 4. private companies with an alternative to include certain identifiable intangible assets in ... Document Viewer

Am I Still An investment Company? Clarification Of The Scope ...
An entity was within the scope of the AICPA Audit and Accounting Guide, Investment Companies (the “Guide”), but also will address whether the principles of the Guide could be retained by a parent company in consolidation or by an investor that has the ability to ... Doc Viewer

Generally Accepted Accounting Principles (United States ...
Generally Accepted Accounting Principles, Useful to present to potential investors and creditors and other users in making rational investment, credit, American Institute of Certified Public Accountants (AICPA) In 1939, ... Read Article

AICPA Issues Valuation Guidance For Alternative Investments
On December 23, 2009, the American Institute of Certified Public Accountants (AICPA) issued guidance to assist more (less) than the NAV of such alternative investment. The Alternative Investments TPA does note that, after ... Retrieve Document

AUDITING ALTERNATIVE INVESTMENTS - Northern Trust
AUDITING ALTERNATIVE INVESTMENTS continued Though this audit guide was initially produced for auditors, it is an important Professional Practice and chair of the AICPA Alternative Investment Task Force, emphasized that ... View Full Source

TIS Section 2220, Long-Term Investments - AICPA
American Institute of Certified Public Accountants, Inc. New York, NY (978) 750-8400. Page 1 of 19 TIS Section 2220, Long-Term Investments . Sections 2220.18–.27 are intended to assist .” How should the unit of account be identified for an interest in an alternative investment? ... Fetch Full Source

Illustrative Financial Statements Alternative Investment ...
Illustrative Financial Statements Alternative Investment Funds December 31, 2016 . These materials contain sample financial statements for domestic and offshore investment companies the AICPA Audit & Accounting Guide: Investment Companies. ... Fetch Content

EBPAQC RESOURCES AND TOOLS - AICPA - The
EBPAQC RESOURCES AND TOOLS Audit & Accounting Guide, Employee Benefit Plans − Links to AICPA Publications and Resources - Related to Valuations Center Member EBPAQC Live Forum – Alternative Investment Audit Issues with ... Fetch This Document

Bob Discolo: Hedge Funds Are Still In The Early Stages Of ...
Bob Discolo: Hedge funds are still in the early Discolo has over 20 years experience with major financial institutions in various capacities relating to investment products, primarily hedge Mr. Discolo is also a CPA and a member of the AICPA, CFA Institute, CAIA Association ... View Video

Auditing alternative Investments: How Does It Affect Me?
Volume 2 no. 2 PwCAlternatives investment portfolio held by alternative investments can range from liquid, marketable ... Access Content

Net Asset Value - Wikipedia, The Free Encyclopedia
Net asset value and other accounting and recordkeeping activities are the result of the process of fund accounting (also known as securities accounting, investment accounting, and portfolio accounting). ... Read Article

Guide, Investment Companies
Effort that would be required to determine the fair value of alternative investments in accordance with FASB Statement No. 157 Responsive Investment Contracts Held by Certain Investment Companies Subject to the AICPA Investment Company Guide and Defined-Contribution Health and Welfare ... Read Here

Auditing Investments In A Full Scope Audit
AICPA Investment Companies Guide. AICPA Audit Guide Special Considerations in Auditing Financial Instruments. AICPA Practice Aid . Alternative Investments – Audit Considerations, a Practice Aid for Auditors. Questions? Author: KPMG Created Date: ... View Doc

March 2016 Update Of The AICPA Professional Literature
March 2016 Update of the AICPA Professional Literature • alternative investment considerations. 1 With this update, the ID for the AICPA Audit and Accounting Guide Not-for-Profit Entities has been changed from aag-npo to aag-nfp. ... View Document

AICPA Not For Profit A&A Guide - BKD
2013 AICPA Not‐for‐Profit A&A Guide TO RECEIVE CPE CREDIT • Alternative Investments TIS 5 AUTHORITATIVE STATUS OF AICPA GUIDES based on AICPA Audit & Accounting Guide Health ... Retrieve Here

February 2014 AICPA Employee Benefit Plan Audit Quality ...
February 2014 AICPA Employee Benefit Plan Audit Quality Center The AICPA Audit & Accounting Guide: Employee Benefit Plans (Guide) discusses the financial reporting Alternative procedures to confirmations ... Access Full Source

Auditing Alternative Investments - NACUBO
April 2007 Auditing Alternative Investments* A Practical Guide for Investor Entities, Investee Fund Managers and Auditors *connectedthinking PwC ... View Document

Investment Companies Expert Panel - American Institute Of ...
Investment Companies Expert Panel Highlights of the May 19, 2016 a. timing of the 2016 edition of the AICPA Audit and Accounting Guide Investment (updating) audit guidance for auditing alternative investment funds. II. ... Retrieve Doc

American Institute of Certified Public Accountants, Inc. New York, the experience of members of the AICPA’s Alternative Investments Task Force, company under the provisions of the AICPA Audit and Accounting Guide Investment Companies, such as hedge funds, ... Retrieve Content

Accounting For Private Equity Funds - PricewaterhouseCoopers
Accounting for Private Equity Funds Mike Byrne and Mary Bruen, PricewaterhouseCoopers 27 October 2009 Critical concepts, AICPA Audit and Accounting Guide: Investment Companies Overall Nothing fund specific framework Accounting IFRS US GAAP Issue ... Fetch Document