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Definition of 'Hedge Fund':
An aggressively managed portfolio of investments that uses advanced investment strategies define as leveraged, short, long and derivative positions in both international and domestic markets with the goal of producing high returns (either in an absolute sense or over a specific market benchmark).
Legally, hedge funds are most frequently set up as private investment partnerships that are open to a limited number of investors and need a very large initial minimum investment. Investments in hedge funds are illiquid as they often need investors keep their money in the fund for at least one year.
The IASB is in the procedure of undertaking a comprehensive review of accounting for financial instruments, and has issued a latest financial instruments standard referred to as IF
Which parameter better calculates value creation; the EVA (Economic Value Added), the economic profit or the CVA (Cash Value Added)? The EVA (Economic Value Added) is the profi
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