AICPA FVS guide makes sense of new securities-as-comp practice aid


Since the issuance of FASB ASC 718 and 505-50 in 2004, valuing stock-based compensation ("cheap stock") has been a significant challenge for private companies. The AICPA Accounting and Valuation Guide Valuation of Privately-Held-Company Equity Securities Issued as Compensation attempts to convert the new practice aid to practical implementation steps--for accounting, disclosures and valuation of privately held company equity securities issued as compensation. This Guide has been developed by AICPA staff and the Equity Securities Task Force and is the first in a series of 3 NEW AICPA Accounting Valuation Guides to be released. Order your copy now.


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