Do Alternative Asset “Fair Value” Measurements Differ in Asia Compared to the Rest of the World and Why Do LP’s Care?

Global regulators and institutional investors are increasing their scrutiny of periodic (quarterly/monthly) fair value measurements of underlying investments reported by alternative asset fund managers. Updated guidance from IPEV and the AICPA has reinforced the requirements if IFRS 13 and FASB ASC Topic 820 with respect to estimating fair value. Some investors and regulators have questioned whether fair value practices in Asia are consistent with fair value practices in other geographies.

Schedule: 11:30 a.m. – 12:30 p.m. HKT / 9:00 a.m. – 10:00 a.m. IST

Topics

• Why do LPs need fair value to be robustly estimated?
• Does your auditor have an in-depth understanding of fair value requirements?
• What is calibration, why is it required and how should it be applied?
• Are Asian investments different, and should fair value approaches differ?
• Are valuation inputs used to determine fair value available for Asian investments?
• What are the differences between debt and equity investments when calibrating valuation inputs?

Who Should Attend?

• GPs
• LPs
  Regulators
• Auditors
• Fund Administrators
• Others interested in Alternative Asset valuation

Moderator

• Srividya Gopal, Managing Director, Valuation Advisory and APAC Management Committee Chair, Duff & Phelps, A Kroll Business

Kroll Speaker

• David Larsen, Managing Director, Alternative Asset Advisory, Duff & Phelps, A Kroll Business
• Rishi Aswani, Managing Director, Portfolio Valuation, Duff & Phelps, A Kroll Business
• Bennett Cupit, Director, Portfolio Valuation, Duff & Phelps, A Kroll Business