breakeven quantity fixed financial costsの取り扱い考慮する
損益分岐点なので CFA May 7, 2021, 2:14 PM suicasuicaoishii
Long-lived assets that will be disposed of other than by sale, such as in a spin-off or exchange are classified asheld for use until disposal and continue to be depreciated until that time CFA May 6, 2021, 4:48 PM suicasuicaoishii
GIPS 8個Input data
Calculation methodology
Composite construction
Disclosures
Presentation and reporting
Real estate
Private equity
Wrap fee/ Separately Managed Account (SMA) Portfolios CFA May 2, 2021, 6:07 PM suicasuicaoishii
The notice period for a hedge fund isthe time within which a hedge fund must fulfill a request for redemption of shares CFA May 2, 2021, 2:00 AM suicasuicaoishii
Convenience yield とはnon monetary benefits of holding an asset CFA May 2, 2021, 1:52 AM suicasuicaoishii