The AICPA’s Financial Reporting Executive Committee (FinREC) has issued a working draft of the updated AICPA Accounting and Valuation Guide Valuation of Privately-Held-Company Equity Securities Issued as Compensation. This guide provides guidance and illustrations for preparers of financial statements, independent auditors, and valuation specialists regarding the accounting for, valuation of, and disclosures related to, privately-held company equity securities underlying stock-based compensation awards.
This guide is an update of the 2013 edition and reflects the continued evolution of what the