IMGCAP(1)]Last August, the American Institute of CPAs released an exposure draft of its updated guidance on the Valuation of Privately Held Company Equity Securities Issued as Compensation. Processing ...

Learn the differences between enterprise value and equity value in business valuation, and about their impact on mergers, acquisitions, and shareholder decisions.

Most private equity managers rely on three common approaches to valuation: publicly traded comps, transaction comps, and discounted cash flow models. During significant market-moving events, private ...

Equity accounting is a method of reporting a company's profits from the operations of an affiliated company that it has an interest in but does not own outright.

You would think that accounting for a stock's value or a stock-based award would be a simple task to carry out. However, the current value of a stock does not always suffice when trying to determine ...

Businesses purchase ownership stakes in other companies to achieve objectives they cannot achieve alone. The ownership percentage and that ownership's character determine how the business accounts for ...