Mercer Capital has a new white paper that studies the Financial Accounting Standards Board’s guidance for recognizing the fair value of corporate venture capital under Accounting Standards Update 2016-01. “As more investment activity takes place on the private side, more needs seem to accumulate to assess the market value of investments. The placid market of the past few years has made this task relatively easy, but we all know that’s not going to last,” says Mercer in a release.