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Audit and Accounting Guides & Audit Risk Alerts AICPA Accounting and Valuation Guide: Valuation of Portfolio Company Investments of Venture Capital and Private Equity Funds and Other Investment Companies
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ABSTRACTPrefaceIntroduction — Chapter 1 — Overview of the Private Equity and Venture Capital Industry and Its Investment StrategiesChapter 2 — Fair Value and Related ConceptsChapter 3 — Market Participant AssumptionsChapter 4 — Determining the Unit of Account and the Assumed Transaction for Measuring the Fair Value of InvestmentsChapter 5 — Overview of Valuation ApproachesChapter 6 — Valuation of Debt InstrumentsChapter 7 — Valuation of Equity Interests in Simple Capital StructuresChapter 8 — Valuation of Equity Interests in Complex Capital StructuresChapter 9 — Control and MarketabilityChapter 10 — CalibrationChapter 11 — BacktestingChapter 12 — Factors to Consider at or Near a Transaction DateChapter 13 — Special TopicsChapter 14 — Frequently Asked QuestionsAppendix A — Valuation Process and Documentation ConsiderationsAppendix B — Valuation Reference GuideAppendix C — Valuation Case StudiesGlossaryIndex of Pronouncements and Other Technical GuidanceSubject Index
ABSTRACTPrefaceIntroduction — Chapter 1 — Overview of the Private Equity and Venture Capital Industry and Its Investment StrategiesChapter 2 — Fair Value and Related ConceptsChapter 3 — Market Participant AssumptionsChapter 4 — Determining the Unit of Account and the Assumed Transaction for Measuring the Fair Value of InvestmentsChapter 5 — Overview of Valuation ApproachesChapter 6 — Valuation of Debt InstrumentsChapter 7 — Valuation of Equity Interests in Simple Capital StructuresChapter 8 — Valuation of Equity Interests in Complex Capital StructuresChapter 9 — Control and MarketabilityChapter 10 — CalibrationChapter 11 — BacktestingChapter 12 — Factors to Consider at or Near a Transaction DateChapter 13 — Special TopicsChapter 14 — Frequently Asked QuestionsAppendix A — Valuation Process and Documentation ConsiderationsAppendix B — Valuation Reference GuideAppendix C — Valuation Case StudiesGlossaryIndex of Pronouncements and Other Technical GuidanceSubject Index