Valuation

"These updates will be reflected in the Accounting Matters Bibliography on our website,3 which reflects all positions taken in Dear CFO letters since 1994, including ...

The SEC's adoption of the valuation rule has generated questions about its impact on cross trades

Private funds hoping to court pension plan managers can use indirect measures as a proxy for daily valuations, a new white paper from Washington trade ...

A New York hedge fund adviser has suspended its founder and will liquidate its biggest fund after the SEC accused the man of “adjusting” swaps ...

New rule 2a-5 lays out certain requirements when quotes are lacking. These include to come up with, test and apply fair value methods and to ...

When "a market quotation for a portfolio security is not readily available or if the investment is not a security, the Act requires the fund to use ...

The fine folks at DCALTA have published a new white paper, laying out 11 guidelines for daily valuations. Association President Jonathan Epstein says that valuations ...

The final rule also permits a fund’s board to designate a “valuation designee” to perform fair value determinations. The valuation designee can be the investment ...

Say, your policy calls for a pro rata allocation. Here’s one example of how this might work

Single broker quote pricing quality controls were not effectively or consistently implemented