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[null,"1.","Record Nr.",null,"UNINA9910677167603321"]
[null,null,"Titolo",null,"Accounting and valuation guide : valuation of portfolio company investments of venture capital and private equity funds and other investment companies / / AICPA"]
[null,null,"Pubbl/distr/stampa",null,"[Place of publication not identified] : , : Wiley, , [2019]"]
[{"$nulls":4},"©2019"]
[null,null,"ISBN",null,"1-948306-63-8"]
[{"$nulls":4},"1-119-66318-0"]
[{"$nulls":4},"1-119-66334-2"]
[null,null,"Descrizione fisica",null,"1 online resource (691 pages)"]
[null,null,"Disciplina",null,"332.6"]
[null,null,"Soggetti",null,"Portfolio management"]
[null,null,"Lingua di pubblicazione",null,"Inglese"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,null,null,"Note generali","\"June 1, 2019\"--Title page."]
[{"$nulls":4},"Includes index."]
[null,null,"Nota di contenuto",null,"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."]