AICPA RSS
x
Username

Password

Remember Me Register | Forgot Username? | Password?


Home Publications

 Publication Release Schedule 

 
Looking for the latest AICPA publications? Wondering when the next edition of your go-to resource will be available? The table below highlights upcoming and recently released publications. For more information on the industries and topics on which the AICPA provides resources, visit our Key Topics and Industries page. The AICPA also offers its members certain free resources related to financial reporting, which are available at the Financial Reporting Center. 

If you want your AICPA titles before they are available in paperback or as an eBook, consider subscribing to the title or a library of titles on the AICPA's Online Professional Library.

Featured Release

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

 Valuing stock-based compensation ("cheap stock") has been a significant challenge for private companies. This new Accounting and Valuation Guide has been designed to mitigate those challenges. It brings you practical guidance and illustrations related to accounting, disclosures, and valuation of privately-held-company equity securities issued as compensation.

This guide includes the following:
  • Evaluating private and secondary market transactions. What should companies do when transaction activity doesn't match their estimates of value?
  • Adjustments for control and marketability. How should companies think about the value of the enterprise for the purpose of valuing minority securities? When is it appropriate to apply a discount for lack of marketability, and how should the estimated discount be supported?
  • Highly leveraged entities. How should companies incorporate the fair value of debt in the valuation of equity securities? What is the impact of leverage on the expected volatility of various securities?
The guide also discusses the relevance of FASB ASC 820 (FASB Statement No. 157) to cheap stock issues and includes updated guidance and illustrations regarding the valuation of, and disclosures related to, privately-held-company equity securities issued as compensation. This guide also provides expanded and more robust valuation material to reflect advances in the theory and practice of valuation since 2004.

This edition includes guidance from FASB ASC 718, 505-50, 820-10 and SSVS No. 1, which were all issued since the last AICPA guidance dedicated to this issue.

Order today.


Page 1 2 Showing results 1 - 10 of 15

252392a8-e8ec-4b60-b168-eea44e97bfd5 

Availability Date
Title (click publication title to visit the AICPA Store)FilterPublication TypeFilter
Edition Year
5/31/20132013
5/29/20132013
5/29/20132013
5/29/20132013
5/22/20132013
5/20/20132013
5/20/20132013
5/15/20132013
5/15/20132013
5/15/20132013

Page 1 2 Showing results 1 - 10 of 15
Show results per page


Copyright © 2006-2013 American Institute of CPAs.