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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.

$148.50 - $205
Do you have an AICPA membership? Log in to apply your member discount.

Format

Subscription

Availability

1 year

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
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
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)
Pricing
Do you have an AICPA membership? Log in to apply your member discount.
Nonmembers
$205.00
AICPA Members
$165.00
FVS Section Members
$148.50

Looking for group pricing?

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

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More Details
Access
This is a digital product. You will have access to the content for 1 year after purchase date. It is set to automatically renew upon expiration, at the current price and your membership level. Your credit card details will be saved to your account and you will have the option to edit this auto renewal after purchase
Accessibility

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Valuation of Portfolio Company Investments of Venture Capital and Private Equity Funds and Other Investment Companies - Accounting and Valuation Guide
Nonmember Price
$205.00
Price excluding sales tax
$205.00
Do you have an AICPA membership? 
Log in to apply your member discount.
Shipping cost and sales tax will be added later during checkout

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