Valuation of Privately-Held-Company Equity Securities Issued as Compensation.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. 06) identifies best practices for the valuation of and disclosures related to privately held company privately held company A firm whose shares are held within a relatively small circle of owners and are not traded publicly. equity securities issued as compensation. The 200+ page practice aid gives you an understanding of fair value determination under GAAP GAAP See: Generally Accepted Accounting Principles GAAP See generally accepted accounting principles (GAAP). ; factors to consider in determining fair value; approaches and methods for determining fair value; the benefits of an independent contemporaneous valuation; methods for allocating enterprise value between common and preferred stock Stock shares that have preferential rights to dividends or to amounts distributable on liquidation, or to both, ahead of common shareholders. Preferred stock is given preference over common stock. Holders of preferred stock receive dividends at a fixed annual rate. ; effect of the IPO (Initial Public Offering) The first time a company offers shares of stock to the public. While not a computer term per se, many founders, employees and insiders of computer companies have found this acronym more exciting than any tech term they ever heard. process on valuation; contemporaneous vs. retrospective valuation; elements and attributes of a valuation report; and accounting for and disclosures related to stock-based compensation. In addition, it provides useful criteria for selecting a valuation specialist and lays out the responsibilities of the valuation specialist versus those of management. A list of published references that may be helpful in performing certain other valuations is included as well. $65 member/$81.25 non-member. |
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