01841nam 2200409 450 991067716760332120191024082719.01-948306-63-81-119-66318-01-119-66334-2(CKB)4100000009374676(MiAaPQ)EBC5904675(EXLCZ)99410000000937467620191024d2019 uy 0engurcnu||||||||txtrdacontentcrdamediacrrdacarrierAccounting and valuation guide valuation of portfolio company investments of venture capital and private equity funds and other investment companies /AICPA[Place of publication not identified] :Wiley,[2019]©20191 online resource (691 pages)"June 1, 2019"--Title page.Includes index.1-948306-62-X 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.Portfolio managementPortfolio management.332.6MiAaPQMiAaPQMiAaPQBOOK9910677167603321Accounting and valuation guide3063381UNINA