TERMIUM Plus®

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HEDGE ACCOUNTING [2 records]

Record 1 2009-07-29

English

Subject field(s)
  • Investment
  • Stock Exchange
  • Occupation Names (General)
CONT

A hedge fund manager is normally the founder and the key person in charge of overseeing the whole operation of the hedge fund. This means that he/she is responsible for overseeing the portfolio, often making trading decisions, hiring personnel, monitoring the risk of the portfolio and ensuring that the accounting and operations departments are in order.

OBS

The goal of a hedge fund manager is not to beat an index, as it is for a mutual fund manager, but to generate positive returns no matter what the market is doing.

French

Domaine(s)
  • Investissements et placements
  • Bourse
  • Désignations des emplois (Généralités)
CONT

Le sera également Harry Markopolos, un ex-gestionnaire de fonds spéculatif qui, soupçonnant une vaste fraude, avait alerté la SEC [Securities and Exchange Commission] dès 1999 sans qu'aucune des enquêtes qu'elle avait ensuite menées n'aboutisse à la moindre mesure concernant les opérations de BMIS [Bernard L. Madoff Investment Securities].

Spanish

Save record 1

Record 2 1998-12-11

English

Subject field(s)
  • Financial Accounting

French

Domaine(s)
  • Comptabilité générale
DEF

Technique comptable à laquelle l'opérateur en couverture a recours, et qui consiste à rapprocher la constatation comptable des variations de la valeur de l'instrument financier utilisé comme couverture et celle des variations symétriques de la valeur d'une position donnée exposée à un risque.

Spanish

Save record 2

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