Valuation of Privately-Held-Company Equity Securities Issued as Compensation

Valuation of Privately-Held-Company Equity Securities Issued as Compensation

This Practice Aid contains extensive guidance relating to a key area of stock-based compensation. It identifies for you best practices for the valuation of and disclosures related to privately-held-company equity securities issued as compensation.

In over 200 pages, the Practice Aid informs you and gives you an understanding of:

* Fair value determination under GAAP
* Factors to consider in determining fair value
* Approaches and methods for determining fair value
* The benefits of an independent contemporaneous valuation
* Methods for allocating enterprise value between common and preferred stock
* Effect of the IPO process on valuation
* Contemporaneous vs. retrospective valuation
* Elements and attributes of a valuation report
* Accounting for and disclosures related to stock-based compensation

In addition, Valuation of Privately-Held-Company Equity Securities Issued as Compensation gives you useful criteria for selecting a valuation specialist. It lays out the responsibilities of the valuation specialist versus those of management, and also offers you a list of published references that may be helpful in performing certain other valuations.

Note: This product is an electronic download file that will be accessible immediately after completing your purchase. Access to this file – from the My Download page – expires 90 days from purchase date.

Please note this product purchase is non-refundable. For more information about this product or service concerns, please contact the AICPA Service Center at service@aicpa.org or call 888-777-7077.

This publication has not been updated for pronouncements issued since the date of this publication in 2004.

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Find out more information on the Forensic and Valuation Services Member Section.