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​​​​​Module : C2013 Intitulé : Introduction to fund accounting

Semaine 1 :

Review the most common legal forms of company set up for the various investment funds Review legal documents of the investment funds (prospectus, fact sheets, KIID).

Semaine 2 :

Find out the basic differences between the general accounting for commercial companies and the Fund Accounting Example of Net Asset Value calculation - methods of calculation.

Semaine 3 :

Consider the actors/agents of the investment funds, the components of the funds, their accounting, their valuation, etc Example and exercises.

Semaine 4 :

What is an umbrella fund? Multiple classes of shares principles and objectives Case studies.

Semaine 5 :

Operations on portfolio: purchase & sale. Valuation of the assets in portfolio, impact on the P&L accounts. Case studies.

Semaine 6 :

Operations on capital: subscription, redemption and switch. Case studies.

Semaine 7 :

Fees & charges: estimation, provision, accounting. Case studies - NAV calculation.

Semaine 8 :

Review of an annual report of investment funds (umbrella UCITS, UCI, SIF).

Semaine 9 :

Case studies.

Semaine 10 :

Wrap up of the previous sessions and case studies.

Méthodes pédagogiques et didactiques utilisées : Étude de cas / analyse de témoignages
Proportion théorie / pratique : Théorie : 50 % / Pratique : 50 %
Support de cours : Support photocopié
Méthode de contrôle des connaissances : Épreuve écrite