Private Equity Accounting, Investor Reporting, and Beyond

Today’s only advanced comprehensive guide to private equity accounting, investor reporting, valuations and performance measurement provides a complete update to reflect the latest standards and best practices, as well as the author’s unique experience teaching hundreds of fund professionals. In Private Equity Accounting, Investor Reporting and Beyond  Mariya Stefanova brings together comprehensive advanced accounting guidance and advice for all private equity practitioners and fund accountants worldwide: information once available only by learning from peers.

Replete with up-to-date, user-friendly examples from all main jurisdictions, this guide explains the precise workings and lifecycles of private equity funds; reviews commercial terms; evaluates structures and tax treatments; shows how to read Limited Partnership Agreements; presents best-practice details and processes, and identifies costly pitfalls to avoid.

Table of Contents

Part I: Private Equity Accounting, Investor Reporting, and Beyond
Chapter 1. Private Equity Structures and Their Impact on Private Equity Accounting and Reporting
Chapter 2. The Importance of Allocations and Allocation Rules
Chapter 3. Private Equity Accounting Processes: Some Neglected Processes That Could Expose GPs
Chapter 4. Investor Reporting: ILPA versus IPEV IRG
Chapter 5. ESG Reporting and Responsible Investing
Chapter 6. Private Equity Valuation: Taking Valuation to a Level Higher
Chapter 7. Performance Measurement: IRRs, Multiples, and Beyond
Chapter 8. Carried Interest and Carried Interest Modelling
Chapter 9. Consolidated Financial Statements
Chapter 10. Technology in Private Equity

Part II: Accounting for Different Types of Funds: Beyond Traditional Private Equity Fund Accounting
Chapter 11. The Limited Partner’s and Fund-of-Fund’s Perspective on Private Equity Accounting, Reporting, and Performance Measurement
Chapter 12. Real Estate Funds
Chapter 13. Infrastructure Funds
Chapter 14. Private Debt Funds
Chapter 15. Mezzanine Debt Private Equity Funds