Accounting and Valuation Guide: Valuation of Portfolio Company Investments of Venture Capital and Private Equity Funds and Other Investment Companies

AICPA

Informasi Dasar

20.21.740
657
Buku - Elektronik (E-Book)

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

Subjek

ACCOUNTING
 

Katalog

Accounting and Valuation Guide: Valuation of Portfolio Company Investments of Venture Capital and Private Equity Funds and Other Investment Companies
978-1-94830-662-1
691p.: pdf file.; 13 MB
English

Sirkulasi

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Tidak

Pengarang

AICPA
Perorangan
 
 

Penerbit

Wiley
New Jersey
2019

Koleksi

Kompetensi

  • ACH1B4 - AKUNTANSI KEUANGAN I
  • ELI1P2 - VALUASI
  • EMI1P2 - VALUATION
  • EAI3103 - INVESTMENT

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