Mercer Capital’s checklist for year-end portfolio company fair value measurements

BVWireIssue #99-2
December 8, 2010

Mercer Capital’s recent article “5 Things To Watch For In Year-End Portfolio Company Fair Value Measurements” contains a useful checklist “to help fund managers measure the fair value of portfolio company investments”  under ASC 820. Mercer elaborates on these five questions:

  • Are you using the right valuation methods?
  • Are you using the right guideline group?
  • Are you carefully vetting cash flow forecasts?
  • Are you reconciling to prior fair value measurements?
  • Are you double-checking your math?
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