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Record Nr. |
UNINA9910677167603321 |
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Titolo |
Accounting and valuation guide : valuation of portfolio company investments of venture capital and private equity funds and other investment companies / / AICPA |
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Pubbl/distr/stampa |
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[Place of publication not identified] : , : Wiley, , [2019] |
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©2019 |
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ISBN |
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1-948306-63-8 |
1-119-66318-0 |
1-119-66334-2 |
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Descrizione fisica |
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1 online resource (691 pages) |
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Disciplina |
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Soggetti |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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"June 1, 2019"--Title page. |
Includes index. |
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Nota di contenuto |
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Overview of the private equity and venture capital industry and its investment strategies -- Fair Value and related concepts -- Market participant assumptions -- Determining the unit of account and the assumed transaction for measuring the fair value of investments -- Overview of valuation approaches -- Valuation of debt instruments -- Valuation of equity interests in simple capital structures -- Valuation of equity interests in complex capital structures -- Control and marketability -- Calibration -- Backtesting -- Factors to consider at or near a transaction date -- Special topics -- Frequently asked questions. |
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