Private Equity Fund Accounting
Presenters : Caryn Maitland CA(SA)
Overview
A private equity fund is a collective investment scheme used for making investments in various equity securities according to one of the private equity investment strategies. Private equity funds are essentially fund accounting working with financial instruments and a variety of investors.
What governs private equity funds and how is the accounting for them performed?
This session answers the above question and aims at giving an understanding of the private equity funding model from the legislation to the accounting. All the unique characteristics of this collective investment scheme are highlighted and discussed in full. Join Caryn Maitland CA(SA) on 17 November 2021 from 9:00 a.m. to 11:00 a.m. as she discusses intricate details of private equity funds.
Learning objectives and competencies developed
Competencies developed in this CPD webinar include:
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An understanding of what an investment scheme is.
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An understanding of investment decisions.
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An appreciation of tax law implications of private equity funds.
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A consideration of SARS' viewpoint on private equity funds.
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An understanding of how to account for a private equity funding entity.
Content
The webinar will cover the following topics:
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The Collective Investment Schemes Control Act - An overview.
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What is private equity funding?
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Accounting for financial instruments:
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IFRS 9.
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IFRS for SMEs.
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Fund accounting.
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Tax implications.
