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European Association of Certified Valuators and Analysts

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“Accounting and Valuation Guide” by AICPA

Wolfgang Kniest · May 23, 2018

The draft “Accounting and Valuation Guide” issued by AICPA provides “nonauthoritative guidance” for valuing private equity and venture capital investments. It addresses many accounting and valuation issues regarding portfolio company investments held by investment companies within the scope of FASB ASC 946.

To download the draft click here.

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