Draft practice aid issued on valuations of equity securities. (accounting & auditing news).
A preliminary draft of an AICPA AICPA
See American Institute of Certified Public Accountants (AICPA). practice aid, Valuation of
Privately-Held-Company Equity Securities Issued in Other Than a Business
Combination, has been posted to our Web site for public comment. The
proposed practice aid would provide best practices related to the
valuation of and disclosures related to the issuance of
privately-held-company equity securities issued in other than a business
combination.
Comments are due Apr. 23, 2003. To obtain a copy of the ED, visit
www.aicpa.org/members/div/acctstd/vpes_021803.asp.
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