Guide: Venture Capital Fair Value Best Practices Under ASC 820

Feb 5, 2021

Our team has prepared a companion guide for venture capital funds to go along with our long-form ASC 820 guide. We’ve pulled out the sections relevant to venture capital and added notes for fund managers to be aware of.

Topics covered include:

  • Fair Value Hierarchy
  • Valuation Approaches based on last round of financing
  • Discounts and premiums
  • Fair Valuation of a business in going concern
  • Frequently Asked Questions
  • And more!

If you have any comments or questions your fund may have about Fair Value Best Practices, contact Steve Vlasak.

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Some of these items predate Richey May’s restructuring to an alternative practice structure. Richey May is no longer a CPA firm. All Attest services are provided by Richey, May & Co., LLP.

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