September 2014 Issue


    Month: September
    Year: 2014

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    A brave new world

    GPs refusing to meet Paris-based investors in France is just one of the interesting effects the AIFMD is having since passage.

    Bracing for Scottish independence

    A ‘Yes’ vote for Scottish independence poses some interesting tax, compliance and regulatory challenges for GPs.

    Living in a material world

    More positive signs are emerging from standard setters’ mission to cut clutter in financial reporting. But CFOs feel there’s still a long way to go in eliminating disclosure overload

    Fair value-plus

    Now that certain LPs will soon have their own fair value accounting rules to follow, they may require more rigorous, timely reporting by GPs.

    When is carry not carry?

    New accounting rules on revenue recognition may push GPs to abandon GAAP in their financial reporting.

    The dangerous anti-inversion debate

    A political row over tax inversion poses a risk for any GP that uses bolt-on or ‘buy and build’ strategies.

    Follow the wind

    Those GPs considering investment in China real estate should welcome a brace of expected policy changes.

    No surprises

    The SEC’s high-profile fee crusade has already sparked a string of disclosure demands from LPs globally. And while some of the problems are more intractable than others, lawyers are already seeing changes to the LPA negotiation process that are likely to endure.

    Finding your way on fees

    EisnerAmper compliance consultants Gary Swiman and Carmine Angone share a few thoughts on how to feel confident about the thought of SEC inspectors showing up at your door.

    Detect, document and deliver

    Those three big Ds can be a great starting point in creating a culture of compliance – but the real work is sometimes lost in the details. Industry compliance consultants share their thoughts and strategies on how to communicate and ensure the compliance function is a firm-wide effort.

    Trailblazing a path to the retail masses

    We challenge the EVCA's Michael Collins to explain what EU regulators must do to get GPs excited about the possibility of reaching retail investors.

    Saving grace

    News and views too good not to share...

    A giant war room

    News and views too good not to share...