RSM issues white paper on AICPA PE/VC draft guide

BVWireIssue #195-2
December 12, 2018

business valuation standards & regulations
AICPA, fair value, fair value measurements, private equity, venture capital

white paper prepared by RSM on the AICPA’s working draft of its PE/VC guide provides summaries of key provisions affecting middle-market entities. The guide itself (almost 650 pages) spells out best practices for the accounting and valuation of fund investments in portfolio companies with a focus on fair value for financial reporting purposes. The working draft was issued in May 2018, and the comment period closed in August. A final version is expected in spring 2019.
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