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Working Draft of Chapters 8 and 9 from the Valuation of Privately-Held-Company Equity Securities Issued as Compensation Accounting and Valuation Guide

Jun 23, 2024 · 1.5 MB Download

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The AICPA’s Financial Reporting Executive Committee has issued an early working draft of chapter 8, “Inferring Value From Transactions in a Private Company’s Securities,” and chapter 9, “Selected Accounting and Disclosure Matters,” which is part of a broader forthcoming update of the 2013 edition of the AICPA Accounting and Valuation Guide, Valuation of Privately-Held-Company Equity Securities Issued as Compensation. This working draft provides guidance for preparers of financial statements, independent auditors, and valuation specialists.

The primary purpose of the

Download the Working Draft of Chapters 8 and 9 from the Valuation of Privately-Held-Company Equity Securities Issued as Compensation Accounting and Valuation Guide

File name: Working Draft Stock Comp Guide - Ch 8-9

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