Practice aid on valuing privately held company equity securities to be released.This month the AICPA AICPA See American Institute of Certified Public Accountants (AICPA). will release a new practice aid titled Valuation of Privately-Held-Company Equity Securities Issued as Compensation (No. 006617CPA (Computer Press Association, Landing, NJ) An earlier membership organization founded in 1983 that promoted excellence in computer journalism. Its annual awards honored outstanding examples in print, broadcast and electronic media. The CPA disbanded in 2000. 05). It identifies best practices related to the valuation of and disclosures related to the issuance of equity securities as compensation by privately held companies privately held company A firm whose shares are held within a relatively small circle of owners and are not traded publicly. . The practice aid should be a useful resource for privately held entities in all industries that issue equity securities as compensation to employees, for purposes of measuring the cost of the transactions and properly reflecting them in the entities' financial statements. A copy of the practice aid may be purchased through the AICPA Service Center (see page 7; price: $65 member/$81.25 non-member). |
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