Materials from AICPA Accounting and Valuation Guide Valuation of Portfolio Company Investments of Venture Capital and Private Equity Funds and Other Investment Companies
Materials from AICPA Accounting and Valuation Guide Valuation of Portfolio Company Investments of Venture Capital and Private Equity Funds and Other Investment Companies
We are sharing materials from an AICPA Program that we believe is quite relevant to the legal cannabis industry. The AICPA background continues…he AICPA’s Financial Reporting Executive Committee (FinREC) has issued working drafts of two new case studies from the AICPA Accounting and Valuation Guide Valuation of Portfolio Company Investments of Venture Capital and Private Equity Funds and Other Investment Companies (the Guide). New Case Study 4A, Value Fluctuations in a Real Estate Investment Financed with Debt, illustrates real estate specific valuation considerations as well as the impact of mortgage debt valuation on the equity value of a real estate investment. The other case study, new Investment 6, Investment in Non-Performing Distressed Debt, will be added to Case Study 13, Business Development Company with Various Debt Investments. These new case studies were developed in response to feedback received on the working draft of the Guide which was originally released on May 15, 2018.
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