Please note: In order to keep Hive up to date and provide users with the best features, we are no longer able to fully support Internet Explorer. The site is still available to you, however some sections of the site may appear broken. We would encourage you to move to a more modern browser like Firefox, Edge or Chrome in order to experience the site fully.

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

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

EPUB

Please note: eBooks can only be purchased with a UK issued credit card and all our eBooks (ePub and PDF) are DRM protected.

Description

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

Information

Other Formats

Information