Allocation of Enterprise Value Using the OPM and Treatment of Common Stock Derivatives

Business Valuation UpdateVol. 13 No. 10
October 2007
Neil J. Beaton, CPA/ABV, CFA, ASA


In 2004, the AICPA issued its practice aid, “Valuation of Privately-Held-Company Equity Securities Issued as Compensation.” Comprehensive and cutting-edge at the time, the Practice Aid introduced what became three generally accepted methods in tax compli ...