| 000 -LEADER |
|---|
| fixed length control field |
02695nam a2200289 4500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20230330094820.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
230329b ||||| |||| 00| 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9781119663188 |
| 040 ## - CATALOGING SOURCE |
|---|
| Language of cataloging |
eng |
| 041 ## - LANGUAGE CODE |
|---|
| Language code of text/sound track or separate title |
eng |
| 050 ## - LIBRARY OF CONGRESS CALL NUMBER |
|---|
| Classification number |
HF5681.A8 |
| 082 00 - DEWEY DECIMAL CLASSIFICATION NUMBER |
|---|
| Classification number |
657.72 |
| Edition number |
23 |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
Accounting and valuation guide : |
| Remainder of title |
valuation of portfolio company investments of venture capital and private equity funds and other investment companies. |
| 264 #1 - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Place of publication, distribution, etc |
[Durham, North Carolina] |
| Name of publisher, distributor, etc |
Association of International Certified Professional Accountants, |
| Date of publication, distribution, etc |
2019. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
1 online resource. |
| 336 ## - CONTENT TYPE |
|---|
| Content type term |
text |
| Content type code |
txt |
| Source |
rdacontent |
| 337 ## - MEDIA TYPE |
|---|
| Media type term |
computer |
| Media type code |
c |
| Source |
rdamedia |
| 338 ## - CARRIER TYPE |
|---|
| Carrier type term |
online resource |
| Carrier type code |
cr |
| Source |
rdacarrier |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
|---|
| Bibliography, etc |
Includes bibliographical references and index. |
| 505 0# - CONTENTS |
|---|
| Formatted contents note |
Overview of the private equity and venture capital industry and its investment strategies -- Fair Value and related concepts -- Market participant assumptions -- Determining the unit of account and the assumed transaction for measuring the fair value of investments -- Overview of valuation approaches -- Valuation of debt instruments -- Valuation of equity interests in simple capital structures -- Valuation of equity interests in complex capital structures -- Control and marketability -- Calibration -- Backtesting -- Factors to consider at or near a transaction date -- Special topics -- Frequently asked questions. |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc |
Developed for preparers of financial statements, independent auditors, and valuation specialists, this guide provides nonauthoritative guidance and illustrations regarding the accounting for and valuation of portfolio company investments held by investment companies within the scope of FASB ASC 946, Financial Services —Investment Companies, (including private equity funds, venture capital funds, hedge funds, and business development companies).<br/><br/>It features16 case studies that can be used to reason through real situations faced by investment fund managers, valuation specialists and auditors, this guide addresses many accounting and valuation issues that have emerged over time to assist investment companies in addressing the challenges in estimating fair value of these investments, such as:<br/><br/> Unit of account<br/> Transaction costs<br/> Calibration<br/> The impact of control and marketability<br/> Backtesting |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Assets (Accounting) |
| General subdivision |
Management |
| -- |
Evaluation. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Portfolio management. |
| 710 2# - ADDED ENTRY--CORPORATE NAME |
|---|
| Corporate name or jurisdiction name as entry element |
Association of International Certified Professional Accountants. |
| 856 ## - ELECTRONIC LOCATION AND ACCESS |
|---|
| Link text |
Full text available at Wiley Online Library click here to view |
| Uniform Resource Identifier |
https://onlinelibrary.wiley.com/doi/book/10.1002/9781119663188 |
| 942 ## - ADDED ENTRY ELEMENTS |
|---|
| Source of classification or shelving scheme |
|
| Item type |
EBOOK |