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

2 years ago · 1 min read

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This AICPA Accounting and Valuation Guide has been developed by the AICPA PE/VC Task Force. This guide provides guidance and illustrations for preparers of financial statements, independent auditors, and valuation specialists regarding the accounting for and valuation of portfolio company investments of venture capital funds, private equity funds and other investment companies. The valuation guidance in this guide is focused on measuring fair value for financial reporting purposes.

Accounting guidance for nongovernmental entities included in this AICPA Accounting and Valuation

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