Valuation of Privately Held Companies Equity Securities Issued as Compensation
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Valuation of Privately Held Companies Equity Securities Issued as Compensation

8 years ago · 1 min read

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This AICPA Accounting and Valuation Guide has been developed by the AICPA Equity Securities Task Force and AICPA staff. 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 issued as compensation. The valuation guidance in this guide is focused on measuring fair value of privately held company equity securities issued as compensation for financial reporting purposes.

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