Private-Company Considerations in Measuring Fair Value

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Training Event Transcripts
February 4, 2014
Mark L. Zyla, CPA/ABV, CFA, ASA


Since its formation in 2012, the Financial Accounting Foundation's Private Company Council (PCC) has proposed changes and exceptions to GAAP for private companies. These alterations, subject to FASB endorsement, represent potentially significant changes to valuation, fair value measurement, and GAAP standards for private companies. In the second installment of BVR's 2014 Online Symposium on Fair Value Measurement series, curator Mark Zyla examines the work of the PCC thus far, its impact on private-company accounting, and its possible future.
Private Company Considerations in Measuring Fair Value
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