1. See Hagenmüller (2004), p. 130.
2. See Thoen (2002), p. 23; Böhler (2004b), p. 169.
3. See Pellens/ Fülbier/ Gassen (2006), p. 151. These are, for example, the required components of financial statements according to IFRS which are prescribed in IAS 1.8.
4. See Brooks (1999), p. 114.
5. TUCK find through a survey among U.S. private equity market participants that about 50% of the U.S. private equity fund managers and about 75% of their U.S. fund investors wish the limited partnership agreement should govern the transparency and detail of fund and portfolio company valuation reporting. See Tuck (2004b), p. 16.