FIRST IMPRESSIONS: CONSOLIDATION RELIEF FOR INVESTMENT FUNDS pptx

... and indirect. IFRS First Impressions: Consolidation relief for investment funds November 2012 kpmg.com/ifrs 18 | First Impressions: Consolidation relief for investment funds © 2012 KPMG IFRG ... publication IFRS for Investment Funds: Fair value measurement of financial assets and financial liabilities (Issue 5) . 20 | First Impressions: Consolidation...

Ngày tải lên: 30/03/2014, 06:20

... TOTAL SHARES 116,502,014 95.97 INVESTMENTS FUNDS Diversified Financial Services 23,800 SPDR S&P Homebuilders ETF USA USD 508,130 0.42 TOTAL INVESTMENTS FUNDS 508,130 0.42 TOTAL TRANSFERABLE ... 164,917 0.01 TOTAL WARRANTS 164,917 0.01 INVESTMENTS FUNDS Financials 1,262 Vanguard Short-Term Corporate Bond ETF USA USD 99,887 0.01 TOTAL INVESTMENTS FUNDS 99,887 0.01 TOTAL TRAN...

Ngày tải lên: 19/02/2014, 09:20

... any scope exemptions for specialized entities such as investment funds, and many commenters questioned the usefulness of investment fund financial statements if investment funds consolidated all ... such as for a sovereign wealth fund or for a pension plan, would not meet the ‘pooling of funds criterion, and thus the investment fund would not be deemed to be an investment...

Ngày tải lên: 07/03/2014, 04:20

... for Investment Funds Tech Brief Volume 1 Archive: Volume 2 – February 2010 Technical Brief for Investment Funds Tech Brief Volume 2 Archive: Volume 3 – December 2010 Technical Brief for Investment ... changes in market risk factors (for which there is no equivalent under US GAAP).  ‘Practical expedient’ for investments in other investment funds – ASC 820 provid...

Ngày tải lên: 07/03/2014, 04:20

... new EU regulatory regime for entities which manage alternative investment funds (“AIFs”), such as private equity, real estate and hedge funds, or which market such funds in the EU. Whilst primarily ... Insight: Investment Funds March 2011 EU Alternative Investment Fund Managers Directive: An outline for private fund managers In November 2011 the European ... has recently b...

Ngày tải lên: 16/03/2014, 05:20

... harmonised framework for retail funds while the new Alternative Investment Fund Managers Directive (AIFMD) rules apply to investment funds for professional investors. Existing UCITS-like funds already ... marketing social investments undermines confidence of investors in these investments. An initial step could be to oblige all investment funds to disclose information a...

Ngày tải lên: 16/03/2014, 17:20

... Luxembourg. ADVISORY Risk Measurement Services for Investment Funds

Ngày tải lên: 23/03/2014, 12:21

... allowances of £2,000. For tax credits purposes, James can claim tax credits loss relief for 2011–12 of £2,000. When completing his form TC603D Annual Declaration, giving his income for the tax year ... credits claim form or Renewal Pack. Note 1 – benefits from your employer For information on what to include please go to: • Part 5.4 of the notes sent with your tax credits clai...

Ngày tải lên: 15/02/2014, 14:20

... collective investment schemes, including, but not limited to, hedge funds, investment funds, mutual funds, managed funds and private equity funds 2 Corporate governance in hedge funds: Investor ... Drafts (ED) on investment entities Reform of 'MiFID' Spotlight on the 'inducements' section Tax perspective New tax reporting requirements for foreign invest...

Ngày tải lên: 19/02/2014, 09:20

... 18 Arthur Cox 1 1 Total 31 117 Sponsor Funds & Subfunds Classes Jersey 15 Ireland 14 Delaware 1 Cayman Islands 1 Total 31 Domicile Funds & Subfunds Other 18 48 UCITS 9 91 QIF 4 49 Total ... Shares 19/10/2012 Dillon Eustace BARING INVESTMENT FUNDS PLC Baring Emerging Markets Corporate Debt Fund Class A USD Inc 23/10/2012 Dillon Eustace NEWSCAPE FUNDS PLC Newscape Diversifi...

Ngày tải lên: 19/02/2014, 15:20