CalPERS

Operations Glossary

This Glossary identifies, defines, and clarifies the meaning of investment terms used by CalPERS in our investment policies. The purpose of the Glossary is to establish a uniform vocabulary of terms for users of these policies.

Choose from the letters below to find a specific Operations Investment Policy term or phrase. You'll also find information about the related policies and asset classes for each term.

A  B  C  D  E  F  G  H  I  J  K  L  M  N  O  P  Q  R  S  T  U  V  W  X  Y  Z  #  ALL  


I


International Accounting Standards Board (IASB) - Standard setting body responsible for the development of International Financial Reporting Standards (IFRS).

Related Policy


International Financial Reporting Standards (IFRS) - A ?principles based? set of standards and interpretations that establish broad rules for reporting financial information adopted by the International Accounting Standards Board (IASB). Over 100 countries require, allow or are in the process of converging their national accounting standards to IFRS.

Related Policy


International Valuation Standards (IVS) - A widely accepted global set of uniform standards created to ensure an independent and transparent valuation process.

Related Policy


Investment Manager - A professional or firm responsible for managing a securities portfolio for an investor. In return for a fee, the investment manager has the fiduciary responsibility to choose and manage investments prudently for their client.

Related Policy

  • No related policies