AICPA logo
Cart
searchSearch
search
burger
AICPA logo
  • Home
product-image
Valuation of Portfolio Company Investments of Venture Capital and Private Equity Funds and Other Investment Companies - Accounting and Valuation Guide
Valuation Services
Publication

Valuation of Portfolio Company Investments of Venture Capital and Private Equity Funds and Other Investment Companies - Accounting and Valuation 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.

$121 - $135
Do you have an AICPA membership? Log in to apply your member discount.

Format

E-book, Paperback

Availability

Product Number

AVGPCI19E

 Business & partner 
Product Details

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).

This guide may also be useful for non-investment companies, such as corporate venture capital groups or pension funds, which make investments in similar types of portfolio companies and pursue similar strategies (however, the numerous and varied aspects of these non-investment entities were not considered or contemplated in the preparation of this guide.)

Addressing the challenges.

Featuring 16 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

For additional information, please see an excerpt which describes in detail what is covered in this guide.

Who Will Benefit
  • Preparers of financial statements
  • Independent auditors
  • Valuation specialists
  • Management and boards of directors of investment companies
  • Other interested parties (such as limited partners)
Key Topics
  • 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
  • User friendly with 16 case studies that can be used to reason through real situations faced by investment fund managers, valuation specialists and auditors
More Details
Access
E-Book
This is a digital product. With full paid access the content will be available to you for 1 year after purchase date.
Pricing
Do you have an AICPA membership? Log in to apply your member discount.
Nonmembers
E-book
$135.00
Paperback
$135.00
AICPA Members
E-book
$135.00
Paperback
$135.00
FVS Section Members
Paperback
$121.00
E-book
$122.00

Group ordering for your team

2 to 5 registrants

Save time with our group order form. We’ll send a consolidated invoice to keep your learning expenses organized.

Start order

6+ registrants

We can help with group discounts. Call us at 1-800-634-6780 (option 1) or email us at salessupport@aicpa.org

Contact us
Shipping and delivery
Shipping costs  and sales taxes will be added later during checkout
Cancellation Policy
View our Cancellation policy here
Valuation of Portfolio Company Investments of Venture Capital and Private Equity Funds and Other Investment Companies - Accounting and Valuation Guide
Select from the following options:
E-book
$135.00
Paperback
$135.00
Nonmember Price
$135.00
Price excluding sales tax
$135.00
Do you have an AICPA membership? 
Log in to apply your member discount.
Shipping cost and sales tax will be added later during checkout

Related content