Alternative investment and financial instrument valuation resources and guidance

From generally accepted guidance, reference methodologies and techniques, regulatory updates, and industry information ranging from basic call options to derivatives embedded within complex capital structures, the AICPA has resources to help you navigate this area.

• CPEA Alert: ASU 2022-02 — Amendments Related to the Credit Losses Standard

• FVS Quick Reference Guide: Financial Instruments

• ASU 2020-06: Convertible Debt and Convertible Preferred Stock

Our reference guides provide widely used guidance and illustrations regarding the accounting for and valuation of portfolio company investments held by investment companies within the scope of FASB ASC 820, Fair Value Measurement, and ASC 946, Financial Services—Investment Companies.

AICPA Accounting and Valuation Guide Valuation of Portfolio Company Investments of Venture Capital and Private Equity Funds and Other Investment Companies

AICPA Accounting and Valuation Guide Valuation of Privately-Held-Company Equity Securities Issued as Compensation

The AICPA's SSVS and FIPF aim to improve the consistency and quality of all valuation practitioners in the specialized area of complex financial instruments and alternative investments.

• Statement on Standards for Valuation Services (VS Section 100)

• Financial Instruments Performance Framework

• Federal Reserve Economic Data (FRED)

• Bank for International Settlements

• U.S. Department of the Treasury Interest Rate Statistics

• U.S. Department of the Treasury Corporate Bond Yield Curve Papers and Data

• Exchange Rates

• Currency Exchange Rates Converter

• Bloomberg SOFR Daily Total Return Index

• CME Term SOFR Rates

• Private Equity

• Venture Capital