Investment property a likely target for valuation change ...
Nov 9, 2010. industry are looking to change the way land and investments are valued. . According to Generally Accepted Accounting Principles (GAAP), .
http://www.accountingweb.com/topic/accounting-auditing/investment-property-likely-target-valuation-change
US GAAP Asset Valuation - Deutsche Insurance Asset Management ...
FAS 157-4, Fair Value Measurement. Page 2 of 4. for typical insurer investments in investment grade fixed income and public equity securities we do not expect .
http://www.insuranceam.db.com/insurance/EN/_media/Understanding_FASB_157-4.pdf
Similarities & differences: A comparison of US GAAP - PwC
statements include valuation, classification of capital, and consolidation. . The many distinctions between IFRS and US GAAP may affect an investment .
http://www.pwc.com/im/en/assets/document/Asset_Management_Similarities_differences.pdf
AICPA Issues Valuation Guidance for Alternative Investments
The guidance was issued to assist entities in valuing such investments in accordance with the provisions of Financial. Accounting Standards Board (FASB) .
http://www.nfa.futures.org/nfa-compliance/NFA-education-training/NFA-member-workshops/CPOCTASession3_Deloitte_c.pdf
Valuation (finance) - Wikipedia, the free encyclopedia
Valuations are needed for many reasons such as investment analysis, capital . principles (GAAP) show many assets based on their historic costs rather than at .
http://en.wikipedia.org/wiki/Valuation_(finance)
Valuation of Investments and FASB 157
Aug 15, 2009 . Financial Reporting and Internal Control FASB 157 establishes a consistent definition of fair value and consistent method of determination .
http://www.eisneramper.com/financial-reporting-internal-control.aspx
Valuing and Reporting Plan Investments
4. Investment Valuation and Related Disclosures. FASB ASC 820 provides a fair value framework for valuing investments in your plan's financial statements and .
http://www.aicpa.org/InterestAreas/EmployeeBenefitPlanAuditQuality/Resources/PlanAdvisories/DownloadableDocuments/EBPAQC_Plan_Sponsor_Adv_lowres.pdf
Statutory Surplus: Computation, Pricing, and Valuation
economic surplus, or invested capital. Similarly, actuarial valuations may use GAAP earnings, statutory earnings, or cash flows. The valuation results differ .
http://www.casact.org/library/studynotes/FeldblumSurplus.pdf
Practical matters for the c-suite: What do the proposed lease ...
Jan 26, 2012 . sufficiently understand the valuation techniques, assumptions and . measurement complies with US GAAP and to comply with the . SEC reminder is directed to all registrants not just banks, insurers and investment funds.
http://www.ey.com/Publication/vwLUAssets/Practical_matters_SEC_reminder:_management_is_responsible_for_the_output_provided_by_third-party_pricing_services/$FILE/Practical%20matters_ThirdPartyPricingServices_BB2270.pdf
New Accounting Rules for Valuing and Reporting Investments in ...
of the plan investment valuation process, they will need to retain . a framework for measuring fair value under generally accepted accounting principles (GAAP), .
http://www.perkinsaccounting.com/uploads/EBP/Summary_of_FAS_157.pdf
PrivateEquityValuation.com - FAQ
. and Venture Capital Valuation Guidelines compliant with IFRS and US GAAP? . Can I use a different valuation methodology relevant to a specific Investment .
http://www.privateequityvaluation.com/ipev-board/valuation-guidelines/faq/index.html
Portfolio Valuation
How do investment firms such as hedge funds value illiquid assets and securities . is not appropriate under Generally Accepted Accounting Principles (GAAP).
http://www.pluris.com/printer/faq-portfolio-valuation
Help - Methodology
As stated in The Disconnect Between Valuation Theory and Practice section, GAAP financial statements fail to meet equity investors' analytical needs. Gathering .
http://www.newconstructs.com/nc/help/methodology.htm
Fundamentals of Fair value Measurement and Disclosures
This document does not reflect the amendments in FASB Accounting Standards Update (ASU) 2011-04, . Measuring Alternative Investments. . for entities to have valuation expertise, either on their internal accounting staff or via an external .
http://mcgladrey.com/pdf/fundamentals_fairvaule.pdf
Fair Value Accounting & Private Equity
Feb 12, 2012 . Prior to the implementation of fair value requirements, firms valued these investments based on their cost. GAAP requirements now call for .
http://www.alixpartners.com/en/WhatWeThink/General/FairValueAccountingPrivateEquity.aspx
Portfolio Valuation: Advising on Alternative Investments and ...
Duff & Phelps provides objective valuation advice to the investment . Value issues initiated by FASB, IASB and governmental bodies; Portfolio valuation best .
http://www.duffandphelps.com/services/alternative_asset/Pages/PortfolioValuation_v2.aspx
FAS 157: FASB's Statement on Fair Value Measurements and How It ...
While fair value is by no means unfamiliar to investment fund managers and CFOs, . that add to the complexity in applying GAAP and in the area of valuation.
http://www.eurekahedge.com/news/07_sep_Grant_Thornton_FAS.asp
Investment CompaniesJoint Project of the FASB and IASB
Sep 6, 2012 . Advisory Committee (SBAC) Valuation Resource Group (VRG) · News Center . Investment CompaniesJoint Project of the FASB and IASB .
http://www.fasb.org/jsp/FASB/FASBContent_C/ProjectUpdatePage&cid=1176157178020
AccountingWEB.co.uk guide to Investment Properties ...
Jul 25, 2011 . SSAP 19 Accounting for Investment Properties is an old standard but is still . On 31 December 2010 a valuation exercise revealed that the . UK GAAP excludes properties from SSAP 19 unless they are let to third parties.
http://www.accountingweb.co.uk/topic/accountingwebcouk-guide-investment-properties/515059
NCREIF Conference
Jul 14, 2011 . Overview of Current FASB Initiatives that will Impact the . FASB holds a total of 7 round table discussions, preparer . Valuation of Investments .
http://www.ncreif.org/documents/event_docs/Chicago2011/FASB_Update_General_Session_July_2011.pdf
Luxembourg GAAP compared to IFRS: An overview
to investment funds, in practice however, it is only in rare situations that . is required between the previous gaap . valuation to be estimated and determined .
http://www.kpmg.com/LU/en/IssuesAndInsights/Articlespublications/Documents/FINAL-GAAP-and-IFRS-compared.pdf
ALTERNATIVE INVESTMENTS AUDIT CONSIDERATIONS
existence and valuation assertions associated with alternative investments in . investment valuations, failure to apply a valuation method required by GAAP, or .
http://www.aicpa.org/interestareas/frc/auditattest/fieldwork/downloadabledocuments/alternative_investments_practice_aid.pdf
IFRS vs. GAAP: Key differences for hedge funds - Grant Thornton LLP
Apr 1, 2011 . Valuations of debt and equity securities are calculated differently under IFRS and GAAP. Investments (both long and short) can be valued .
http://www.grantthornton.com/portal/site/gtcom/menuitem.91c078ed5c0ef4ca80cd8710033841ca/?vgnextoid=df7f9a0eef05e210VgnVCM1000003a8314acRCRD&appInstanceName=default&vgnextnoice=1