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Accounting and Valuation Guide: Valuation of Portf olio Company Investments of Venture Capital and Pr ivate Equity Funds and Other Investment Companies

. AICPA (Autor)

Software / Digital Media
688 Seiten
2019
John Wiley & Sons Inc (Hersteller)
978-1-119-66318-8 (ISBN)
131,26 inkl. MwSt
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Developed for preparers of financial statements, independent auditors, and valuation specialists, this guide provides nonauthoritative guidance and illustrations regarding the accounting for and valuation of portfolio company investments held by investment companies within the scope of FASB ASC 946, Financial Services --Investment Companies, (including private equity funds, venture capital funds, hedge funds, and business development companies).

It features16 case studies that can be used to reason through real situations faced by investment fund managers, valuation specialists and auditors, this guide addresses many accounting and valuation issues that have emerged over time to assist investment companies in addressing the challenges in estimating fair value of these investments, such as:



Unit of account
Transaction costs
Calibration
The impact of control and marketability
Backtesting

The American Institute of CPAs (AICPA) is the world's largest member association representing the CPA profession, with more than 429,000 members in the United States and worldwide, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education, and consulting. The AICPA sets ethical standards for its members and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA examination, offers specialized credentials, builds the pipeline of future talent and drives professional competency development to advance the vitality, relevance and quality of the procession.

Erscheint lt. Verlag 16.9.2019
Verlagsort New York
Sprache englisch
Maße 150 x 250 mm
Gewicht 666 g
Themenwelt Wirtschaft Betriebswirtschaft / Management Finanzierung
ISBN-10 1-119-66318-0 / 1119663180
ISBN-13 978-1-119-66318-8 / 9781119663188
Zustand Neuware
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