Valuation of Technology Companies: A Fair Value Update

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Training Event Transcripts
May 16, 2019
Andreas Dal Santo, CFA, ARPM
Antonella Puca, CPA/ABV, CFA
Adam Kindreich, CFA
fair value for financial reporting

Summary

Get an update on the guidance to fair value measurement under ASC 820 as applicable to the valuation of software companies, 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. Join Antonella Puca, Andreas Dal Santo, and Adam Kindreich for an overview of the valuation methodologies that are suitable for the valuation of software companies and how software innovation has become a driver of value in other industries. See 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 10 of the AICPA working draft “Early Stage Software as a Service Startup with Binary Expected Outcomes." And learn how to blend traditional valuation techniques such as DCF analysis with non-GAAP metrics in the valuation of a company that is disrupting the transportation and automotive industry with its innovative software technology: Uber.
Valuation of Technology Companies: A Fair Value Update
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