LEADER 02647nam 2200517 450 001 9910815180203321 005 20201019055202.0 010 $a1-119-61367-1 010 $a1-119-61361-2 010 $a1-119-61379-5 035 $a(CKB)4100000010870995 035 $a(MiAaPQ)EBC6236194 035 $a(CaSebORM)9781119613633 035 $a(EXLCZ)994100000010870995 100 $a20201019d2020 uy 0 101 0 $aeng 135 $aurcnu|||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aEarly stage valuation $ea fair value perspective /$fAntonella Puca 210 1$aHoboken, New Jersey :$cWiley,$d[2020] 210 4$dİ2020 215 $a1 online resource (xxiii, 359 pages) 225 1 $aWiley finance series 300 $aIncludes index. 311 $a1-119-61363-9 330 $a"This book provides a comprehensive and up-to-date overview of the methodologies that are currently being used to value Early Stage Enterprises at fair value for investment, M&A activity and financial reporting. It will reflect the most recent AICPA and IPEV guidance and consider how the recent developments in quantitative modelling (for instance, an expanded use of OPM modelling techniques for ESE valuation) and in the valuation of intangible assets are affecting the valuation of ESEs. It will also reflect the most recent developments in the non-GAAP area, which have been stemming primarily from academic research and from the practice of venture capital investors. The book is meant to be useful for investors and professionals who need tools to make valuation assessments that are coherent with fair value principles, suitable for structuring business transactions, internally consistent and defensible in the face of regulators and investors and that reflect the current trends and latest guidance in this area. The book will include case studies that provide a step-by-step practical application of the guidance"--$cProvided by publisher. 410 0$aWiley finance series. 606 $aBusiness enterprises$xValuation 606 $aFinancial statements$xStandards 606 $aFair value$xAccounting 606 $aAccounting$xStandards 615 0$aBusiness enterprises$xValuation. 615 0$aFinancial statements$xStandards. 615 0$aFair value$xAccounting. 615 0$aAccounting$xStandards. 676 $a658.15 700 $aPuca$b Antonella$01693253 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910815180203321 996 $aEarly stage valuation$94070899 997 $aUNINA