The Clearwater Guide to Non-Traditional Asset Classes: 2021 Edition

Investment Accounting and Reporting Considerations

This guide provides high-level details on common complex asset classes, plus the associated accounting and regulatory considerations that insurance and other institutional investors must evaluate when incorporating them into their investment portfolios.

Each profile covers basic information to help investors evaluate the accounting and reporting implications of each asset type. In addition, an RBC factors matrix is included at the back.

This 2021 edition includes new entries for collateral and margin, hedge funds, real estate, and total return swaps.

Please provide the following details:

(446.66kb PDF)
Download Guidebook