tailieunhanh - Technical Brief For Investment Funds

Einige Nichtregierungsorganisationen haben sich mittlerweile auch mit der Rolle dieser „neuen Landbesitzer“ auseinanderge- setzt. Weiterhin fanden rund um den Globus große Konferenzen wie die Global AgInvesting oder die World Agriculture Investment statt, um Agrarland und das Agribusiness als neues, attraktives Geschäftsfeld des Finanzsektors zu bewerben. Die vorliegende Studie versucht, dem Puzzle ein weiteres Stück hinzuzufügen, indem sie die Rolle des deutschen Privatsektors beleuchtet. Dies ist besonders interessant, da bis zu diesem Zeitpunkt nur wenige Fälle dokumentiert wurden, in denen der deutsche Privatsektor in den globalen Ausverkauf von Land involviert ist. Ein zentrales Ergebnis der Studie ist, dass sich dieses Bild ändert, insbesondere wenn. | Cayman Islands Assurance and Advisory Services Technical Brief for Investment Funds Accounting Financial Reporting Regulatory Volume 4 - December 2011 In this issue Introduction Recent Accounting and Financial Reporting Updates - US Generally Accepted Accounting Principles Recent Accounting and Financial Reporting Updates - International Financial Reporting Standards Regulatory Update - US - SEC - private fund registration and other requirements - summary and update Regulatory Update - US - SEC and CFTC - private fund reporting rule Form PF Regulatory Update - US - SEC - Volcker Rule - banking entities involvement with investment funds Regulatory Update - US - Foreign Account Tax Compliance Act FATCA - an update Regulatory Update - Cayman- CIMA - Rule on Regulatory Reporting Standards Regulatory Update - Cayman - CIMA - registration of master funds Legal Update - Weavering judgment - directors responsibilities Fund Liquidations - Cayman considerations Links to archive editions of the Tech Brief newsletter i-it Introduction Welcome to Volume 4 of the Technical Brief for Investment Funds Tech Brief a periodic newsletter developed by the Deloitte Cayman Investment Funds Technical Team. The major accounting standard setting bodies have put out a number of new and proposed amendments in 2011 some of which represent the culmination of projects that have been ongoing for a year or more. In this Tech Brief we summarize some of the more significant new accounting and financial reporting requirements that investment funds and their managers will have to contend with. A few of these are effective for 2011 year ends while others will be effective in future years. Lawyers and others involved in the structuring of funds should have some level of awareness of certain of the new and proposed changes to US GAAP and International Financial Reporting Standards particularly those that introduce or amend criteria for determining whether an entity is deemed to be an investment fund for

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