COR2405. Investment Companies 101

The session will provide an overview of U.S. real estate investment fund accounting practices, including details around qualifying as an investment company, different reporting models that exist, and fair value disclosures which are common for these entities. The session will also introduce incentive fees and allocations.

Learning Objectives:

• Identify the basics of qualifying as an investment company, as well as common U.S. real estate investment fund accounting practices.
• Recognize common features and auditing considerations for incentive fees and allocations.