AICPA logo
  • Home
product-image
Valuation of Privately-Held-Company Equity Securities Issued as Compensation - Accounting and Valuation Guide
Valuation Services
Publication

Valuation of Privately-Held-Company Equity Securities Issued as Compensation - Accounting and Valuation Guide

Presents practical guidance and illustrations related to accounting, disclosures and valuation of privately held company equity securities issued as compensation. The objective of this guide is to describe best practices for estimating the fair value of a minority interest in an enterprise's privately issued securities.

$72 - $100
Do you have an AICPA membership? Log in to apply your member discount.

Format

Subscription

Availability

1 year

Key Topics
  • Evaluating private and secondary market transactions — What should companies do when transaction activity doesn't match their estimates of value?
  • Adjustments for control and marketability — How should companies think about the value of the enterprise for the purpose of valuing minority securities? When is it appropriate to apply a discount for lack of marketability, and how should the estimated discount be supported?
  • Highly leveraged entities — How should companies incorporate the fair value of debt in the valuation of equity securities? What is the impact of leverage on the expected volatility of various securities?
  • The relevance of ASC 820 (SFAS 157) to cheap stock issues
  • Updated guidance and illustrations regarding the valuation of, and disclosures related to, privately held company equity securities issued as compensation
Product Details

This new Guide has been developed by AICPA staff and the Equity Securities Task Force and is the first in a series of 3 NEW AICPA Accounting Valuation Guides to be released. This long anticipated release reflects best practices developed over the previous decade.

Since the issuance of FASB ASC 718 and 505-50 in 2004, valuing stock-based compensation ("cheap stock") has been a significant challenge for private companies. This New Guide has been designed to mitigate those challenges. It brings you practical guidance and illustrations related to accounting, disclosures and valuation of privately held company equity securities issued as compensation.

This Guide also provides expanded and more robust valuation material to reflect advances in the theory and practice of valuation since 2004.

This edition includes guidance from FASB ASC 718, 505-50, 820-10 and SSVS 1 which were all issued since the last AICPA guidance dedicated to this issue.

Pricing
Do you have an AICPA membership? Log in to apply your member discount.
Nonmembers
$100.00
AICPA Members
$80.00
ABV Credential Holders
$72.00
CFF Credential Holders
$72.00
CGMA Designation Holders
$72.00

Looking for group pricing?

We can help with discounts for group orders. Call us at 800-634-6780 (option 1), start a live chat with the icon to the right, or send us a note below.

Contact us
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

The Association is dedicated to removing barriers to the accountancy profession and ensuring that all accountancy professionals and other members of the public with an interest in the profession or joining the profession, including those with disabilities, have access to the profession and the Association's website, educational materials, products, and services. The Association is committed to making professional learning accessible to all. This commitment is maintained in accordance with applicable law. For additional information, please refer to the Association's Website Accessibility Policy. For accommodation requests, please contact adaaccessibility@aicpa-cima.com and indicate the product that you are interested in (title, etc.) and the requested accommodation(s): Audio/Visual/Other. A member of our team will be in contact with you promptly to make sure we meet your needs appropriately.

Valuation of Privately-Held-Company Equity Securities Issued as Compensation - Accounting and Valuation Guide
Nonmember Price
$100.00
Price excluding sales tax
$100.00
Do you have an AICPA membership? 
Log in to apply your member discount.

Related content