Complex Financial Instrument Valuation: Navigating the Hybrid Method
Challenges and best practices in using the hybrid method for calibrating to the latest financing round and subsequent valuation updates.
Format
Webcast
Date
Dec 15, 2025
NASBA Field of Study
Accounting
Level
Basic
CPE Credits
2
Instructor
Jared Hannon, Oksana Westerbeke
Availability
3 months
Product Number
WC5146147
In this webcast, our valuation experts explore best practices and pros and cons of common calibration methods and roll-forward approaches.
Guidance includes how to properly calibrate equity transactions using the hybrid method and how to roll forward calibrated equity values to reflect market changes or company-specific events, such as:
- Reaching a technical milestone
- Issuing additional preferred equity
- Entering a licensing agreement
This session is useful for professionals who perform or review valuations of common stock for 409A or ASC 718, or PE/VC equity investments for ASC 820.
Key Topics
- Variations of the hybrid method
- Calibration to the latest equity round using the hybrid method: challenges and best practices
- Roll-forward analysis using the hybrid method for valuation updates: challenges and best practice
- Latest available guidance related to the hybrid method
Learning Outcomes
- Identify various applications of the hybrid method.
- Recognize pros and cons of each variation of the hybrid method.
- Recall the calibration approaches using the hybrid method.
- Distinguish between roll-forward approaches using the hybrid method.
Who Will Benefit
Valuation practitioners, auditors, investment managers, banking product developers and controllers, CFO analysts
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