Investment company pricing and valuation: A focus on management responsibility and board oversight

In this guide, we present an overview of current and emerging investment company pricing and valuation practices as well as topical questions that we believe will help fund boards and management (including their pricing and valuation committees) in assessing the design and operating effectiveness of fund valuation policies and practices.

While this guide is generally intended as an overview and offers key points that should be considered by management and the board when assessing valuation policies and procedures, it is not a substitute for a thorough analysis of the facts and circumstances specific to each organization.