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Hedge Fund Start-Ups: GAAP Departure Out of the Gate
Hedge funds can incur start-up costs called organization and offering costs. Oftentimes, the treatment of these costs for Generally Accepted Accounting Principles in the United States (GAAP) purposes...
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Should an ETF Investing in Foreign Securities Utilize Fair Value Adjustment...
Should an ETF investing in foreign securities utilize fair value adjustment factors? Before answering this question, we should address why investment companies use fair value adjustment factors. Funds...
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Converting Separately Managed Accounts into Exchange Traded Funds: Tax...
As investors continue to search for new ways to drive alpha, lower costs and increase accessibility, there has been increased discussion across the investment management industry about converting...
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Introducing BBD's Industry Insights Video Series
Welcome to Industry Insights, BBD’s new video series that offers our clients and industry friends a brief look into important and timely developments in the investment management industry.
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Subsequent Events Considerations for Investment Companies
Preparing the Financial StatementsAs part of the preparation of financial statements, Management should actively search for events occurring and information available after the fiscal year-end but...
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BBD's Industry Insights Video Series Episode 2: New Cybersecurity Rules for...
BBD's Industry Insights video series offers our clients and industry friends a brief look into important and timely developments in the investment management industry.
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What's In an (Investment Company) Name?
The Securities and Exchange Commission has long enforced consistency between the name and strategy of a regulated investment company. The original “Names Rule,” Rule 35d-1 of the Investment Company Act...
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BBD's Industry Insights Video Series Episode 3 | BBD, LLP
BBD's Industry Insights video series offers our clients and industry friends a brief look into important and timely developments in the investment management industry.
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An In-Depth Look at the New Open-End Fund Shareholder Reports
The Securities and Exchange Commission has adopted rules and form amendments that are designed to require mutual funds and exchange-traded funds (“ETFs”) to transmit concise and visually engaging...
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Major Changes to Mutual Fund and Exchange-Traded Fund Shareholder Reports
The Securities and Exchange Commission has adopted rules and form amendments that are designed to require mutual funds and exchange-traded funds (“ETFs”) to transmit concise and visually engaging...
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