Hedge Funds: Illustrative Financial Statements

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    These illustrative financial statements, produced by CohnReznick, provide examples of Alternative Investment Fund financial statements. These financial statements do not demonstrate all possible scenarios but can serve as a set of relevant GAAP-compliant examples.

    This set of illustrative financial statements includes:

    • Examples of a wide range of investment strategies and related disclosures
    • Information for domestic and offshore hedge funds, including master-feeder structures
    • Guidance for various stages of a fund’s life cycle
    • Relevant guidance from the FASB Accounting Standards Codification; AICPA Technical Questions and Answers; and AICPA Audit and Accounting Guide, Investment Companies
    • References to applicable literature so the reader can learn additional information about the disclosure and tailor the disclosure to the hedge fund’s circumstances

    Hedge fund managers and hedge fund administrators can use these illustrative financial statements as a master guide, providing disclosures for a wide range of investment strategies and related disclosures.


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    This has been prepared for information purposes and general guidance only and does not constitute legal or professional advice. You should not act upon the information contained in this publication without obtaining specific professional advice. No representation or warranty (express or implied) is made as to the accuracy or completeness of the information contained in this publication, and CohnReznick LLP, its partners, employees and agents accept no liability, and disclaim all responsibility, for the consequences of you or anyone else acting, or refraining to act, in reliance on the information contained in this publication or for any decision based on it.