02647nam 2200517 450 991081518020332120201019055202.01-119-61367-11-119-61361-21-119-61379-5(CKB)4100000010870995(MiAaPQ)EBC6236194(CaSebORM)9781119613633(EXLCZ)99410000001087099520201019d2020 uy 0engurcnu||||||||txtrdacontentcrdamediacrrdacarrierEarly stage valuation a fair value perspective /Antonella PucaHoboken, New Jersey :Wiley,[2020]©20201 online resource (xxiii, 359 pages)Wiley finance seriesIncludes index.1-119-61363-9 "This book provides a comprehensive and up-to-date overview of the methodologies that are currently being used to value Early Stage Enterprises at fair value for investment, M&A activity and financial reporting. It will reflect the most recent AICPA and IPEV guidance and consider how the recent developments in quantitative modelling (for instance, an expanded use of OPM modelling techniques for ESE valuation) and in the valuation of intangible assets are affecting the valuation of ESEs. It will also reflect the most recent developments in the non-GAAP area, which have been stemming primarily from academic research and from the practice of venture capital investors. The book is meant to be useful for investors and professionals who need tools to make valuation assessments that are coherent with fair value principles, suitable for structuring business transactions, internally consistent and defensible in the face of regulators and investors and that reflect the current trends and latest guidance in this area. The book will include case studies that provide a step-by-step practical application of the guidance"--Provided by publisher.Wiley finance series.Business enterprisesValuationFinancial statementsStandardsFair valueAccountingAccountingStandardsBusiness enterprisesValuation.Financial statementsStandards.Fair valueAccounting.AccountingStandards.658.15Puca Antonella1693253MiAaPQMiAaPQMiAaPQBOOK9910815180203321Early stage valuation4070899UNINA