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Do VCs who operate in London have to report Fair Value of their underlying investments for ASC 820 Fair Value Measurements at the portfolio level?

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Do VCs who operate in London have to report Fair Value of their underlying investments for ASC 820 Fair Value Measurements at the portfolio level?

Fair value measurement

Fair Value measurement refers to the valuation approaches and methods used to ascertain the value of a product in which the industry price cannot be dictated since it has no market. Accounting is a reference given to a company’s assets and liabilities listed in the company’s fiscal statement.

Answer to the question

VCs who operate in London have to report to the Fair Value of the underlying investments for ASC 820 Fair Value Measurements at the portfolio level. Reporting for ASC820 Fair value measurements will enable VCs to seek advice regarding their investments in the equity and debt instruments of private and public enterprises. It will also enable investors to know the illiquid nature of the market for their Venture Capital funds. The market’s nature can be determined through the market assumptions used by the participants (buyers and sellers). The two parties are given the role of assessing the product as they are known to work in the economy’s best interest. Having to report to the ASC820 assessment gives the VCS the fair value and market value of an asset (liability.) FASBC ASC 820 tends to put the participants’ perspectives into consideration; hence it can influence the direction of the VCs.

A422

All people, who have equivalent formal education, earn similar incomes. Do you agree or disagree with this statement? Explain your position. How can using personal financial planning tools help you improve your financial situation? Describe changes you can make in at least three areas

All people who have equal formal education cannot earn the same income because everyone has their level of productivity. For example, the level of talent is different among individuals who are better-skilled and receive better salaries than the less experienced. Experience is also another factor that can differentiate incomes whereby the more the experience, the more the income.

Answer to question

I can use my financial planning tools to help improve the situation by starting up a retirement savings plan through mutual funds. Buying stocks and bonds individually and then investing them with a few business partners would also help improve my financial situation. More deposits and less withdrawal in my bank account as an approach to having a bank guarantee will strengthen and create new opportunities with my bank. From this, I can make changes in a few areas, such as having a life insurance policy where I can save funds for a long time and ensure my life at the same time. Another change would be to own a separate account for miscellaneous withdrawals. This will help me maintain a fixed account and an active one hence strengthening my relationship with the bank. Also, I would venture more into buying the stock exchange market as a way of trading assets to make profits.

A423

When will the Russian stock market, especially large financial institutions like Sberbank or VTB, recover from the current downturn?

Stock market

It is a collection of markets where the transfer of money and other securities takes place among buyers and sellers. A stock is brought or sold only when it is listed in an exchange.

Answer to question

Large institutions like Sberbank or VTB will recover when most countries in Europe are back to their normal functioning. This means that the consumption of oil will be back on demand, and countries will able to demand oil products. Due to the current pandemic outbreak of COVID-19, countries in Europe have pulled out from importing and demanding oil from Saudi Arabia. This is because of the limited movement in an attempt to control the pandemic. Russia has faced a turnover in its financial market by incurring a 20% drop equivalent to 15 billion falls in value. Such a decline has led to financial distress to the equity markets, whereby they are no longer able to make solutions that will cover their losses.

A424

Can the US inflate away or default on its debt without provoking an unmanageable domestic rebellion and a collapse of its foreign policy? If so, how?

The United States cannot default away its debt without provoking an unmanageable domestic rebellion and a collapse of its foreign policy. This is because such a move would lead to inflation in the country; hence more money will need to be printed to pay the debt. Printing more coinage will instantly result in the devaluation of the currency. Increasing inflation rates means rising interest rates on government debt, which is a zero-sum game. Inflation and printing of more money mean that less foreign currency will be needed to settle debts, which would cause a significant torment overseas and in the country.

 

A425

Which of the following is true regarding CAMELS and the Basel Accords? a. CAMELS are a set of regulatory rules to evaluate the soundness, health, and riskiness of FIs. b. The purpose of the Basel Accords creates a set of enforceable regulations for FIs to reduce their various risk aspects. c. CAMELS is a rating system to evaluate the condition of FIs. However, academic literature has been inconclusive on its usefulness. d. The Basel Accords are not continually updated to improve the safety of FIs around the world. e. None of the above

Definition

CAMELS is a record system that classifies the banks’ overall condition. The acronym meaning is Capital adequacy, Asset quality, Management, Earnings, Liquidity, and Sensitivity, which is what the system evaluates in a bank.

Basel Accords has three records I-III that provide regulations to companies regarding the operational risk, market, and capital risks.

Answer to question

It is correct and true to say the following:

CAMELS are a set of regulatory rules to evaluate the soundness, health, and riskiness of FIs.

The Basel Accords are not continually updated to improve the safety of FIs around the world.

 

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