haku: @all futures / yhteensä: 116
viite: 106 / 116
| Tekijä: | Anson, M. J. P. |
| Otsikko: | Performance Presentation Standards: Which Rules Apply When? |
| Lehti: | Financial Analysts' Journal
2001 : MAR-APR, VOL. 57:2, p. 53-61 |
| Asiasana: | STANDARDS REGULATIONS FINANCIAL REPORTING |
| Kieli: | eng |
| Tiivistelmä: | In this paper performance, presentation standards of three regulatory bodies are compared, and conclusions are drawn about which should apply to hedge funds. The U.S. SEC, the Commodity Futures Trading Commission, and AIMR have each established financial reporting requirements for the market participants within their regulatory scope. Particular attention is paid to the issue of which standards are most applicable to hedge funds. Also considered is whether different regulatory target markets justify different performance standards. The author provides the substantial list of references on this subject. |
SCIMA