Genuine Learning Blog: Working Draft of Chapters 8 and 9 of Valuation of Privately-Held-Company Equity Securities Issued as Compensation Guide

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 The AICPA’s Financial Reporting Executive Committee has issued an early working draft of chapter 8, “Inferring Value From Transactions in a Private Company’s Securities,” and chapter 9, “Selected Accounting and Disclosure Matters,” which is part of a broader forthcoming update of the 2013 edition of the AICPA Accounting and Valuation Guide, Valuation of Privately-Held-Company Equity Securities Issued as Compensation. This working draft provides guidance for preparers of financial statements, independent auditors, and valuation specialists. Comments are due by September 20, 2024 to yelena.mishkevich@aicpa-cima.com

SCACPA is excited to partner with Galasso Learning Solutions and the Genuine Learning Blog for real-time A&A updates and answers for SCACPA members.

Jaclyn Veno, CPA, holds both a bachelor’s and a master’s degree in accounting from Clemson University. Before joining Galasso Learning Solutions, she held previous positions in auditing with two top 10 CPA firms. Jaclyn has extensive experience developing both staff and interns including working with overseas staff. She holds certificates in adult learning, instructional design, and training & facilitation as well as virtual learning theory from the Association for Talent Development (ATD).

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