LEADER 01841nam 2200409 450 001 9910677167603321 005 20191024082719.0 010 $a1-948306-63-8 010 $a1-119-66318-0 010 $a1-119-66334-2 035 $a(CKB)4100000009374676 035 $a(MiAaPQ)EBC5904675 035 $a(EXLCZ)994100000009374676 100 $a20191024d2019 uy 0 101 0 $aeng 135 $aurcnu|||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aAccounting and valuation guide $evaluation of portfolio company investments of venture capital and private equity funds and other investment companies /$fAICPA 210 1$a[Place of publication not identified] :$cWiley,$d[2019] 210 4$dİ2019 215 $a1 online resource (691 pages) 300 $a"June 1, 2019"--Title page. 300 $aIncludes index. 311 $a1-948306-62-X 327 $aOverview 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. 606 $aPortfolio management 615 0$aPortfolio management. 676 $a332.6 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910677167603321 996 $aAccounting and valuation guide$93063381 997 $aUNINA