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AIMA Updates Investment Valuations Guide

The Alternative Investment Management Association (AIMA), the global representative of alternative investment managers, and its private credit affiliate, the Alternative Credit Council (ACC), have published new guidance for fund managers in valuing their investments. The new AIMA Guide to Sound Practices for the Valuation of Investments contains a series of recommendations regarding valuation governance, transparency, procedures, processes and systems and sources, models and methodology. A number of recommendations from the guide’s previous edition in 2013 have been updated to reflect the evolving valuation process and changes in the regulatory environment, including the Alternative Investment Fund Managers Directive (AIFMD). Additionally, the industry has become...