The Valuation of Private Debt Investments: A Fair Value Update

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Training Event Transcripts
February 12, 2019
Andreas Dal Santo, CFA, ARPM
Antonella Puca, CPA/ABV, CFA
fair value for financial reporting

Summary

Join Antonella Puca and Andreas Dal Santo for an update on the guidance to fair value measurement under ASC 820 as applicable to private debt investments, based on the guidance in the AICPA Guide on the Valuation of Portfolio Investments of Venture Capital and Private Equity Funds and Other Investment Companies, and Other Best Practices. Learn about the valuation methodologies that are suitable for private debt investments, and hear the key provisions of the guide as they apply to private debt. Get practical examples of how to set up a calibration model at the transaction date and how to apply the calibration model to subsequent measurement periods based on Case 13 of the AICPA working draft. In addition, see a demonstration of synthetic ratings and the use of option-pricing models in private debt valuation and examples of how the Black-Scholes-Morton model and binomial lattice models can be applied to the valuation of distressed debt and bonds with option components. This must-attend webinar is a great way to deepen your knowledge on this complex subject.
The Valuation of Private Debt Investments: A Fair Value Update
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