Two European Private Equity & Venture Capital Association (EVCA) discussion papers in cooperation with PricewaterhouseCoopers
(April 2005 and September 2005)
The first paper identifies and summaries the main areas of difficulty and uncertainty that face the private equity industry in applying International Financial Reporting Standards (IFRS) to private equity funds, management companies and related vehicles. The second paper comments on the practical issues associated with the application of IFRS to private equity entities and focuses on the complexities associated with the fair value concept for financial assets and liabilities. The discussion papers were produced in conjunction with the EVCA. Additional information on the private equity industry is available on the EVCA website at
www.evca.com.
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