Mon, Jul 2, 2018

Srividya Gopalakrishnan Elaborates on Fair Value Reporting for Alternative Investment Funds

Southeast Asia is one of the world’s fastest-growing regions for PE and VC investments. Though Southeast Asia has been trailing behind China and India, the pace of growth has increased dramatically in the last few years. Based on prevalent accounting standards adopted from IFRS, it is a requirement in Singapore and much of Southeast Asia for investment managers to report the fair value of investments. Specific standards such as IFRS 13, IFRS 9 or IFRS 3 (for control investments) provide further guidance on fair value estimation. While the practice in Singapore and Southeast Asia is to report the fair value of investments, we do see several misconceptions in the assumptions used by fund managers when reporting fair value estimates.

Srividya Gopalakrishnan, Managing Director in Duff & Phelps Valuation Advisory Services practice, was featured in an interview for the Singapore Venture Capital and Equity Association (SVCA) newsletter on some of the misconceptions in reporting fair value and how funds can make a progressive shift in this regard.

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