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.

FVS Section Members Save an Additional 20%!: When you log into this website with your AICPA member user account, the section discount will be automatically applied during checkout. Should you have any questions or encounter any issues, please contact the AICPA Service Center at 888-777-7077 or service@aicpa.org.

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