| Description |
1 online resource (xxiii, 359 pages) : color illustrations |
| Series |
Wiley finance series
|
| Bibliography |
Includes bibliographical references and index. |
| Summary |
"This book provides a comprehensive and up-to-date overview of the methodologies that are currently being used to value Early Stage Enterprises at fair value for investment, M & A activity and financial reporting. It will reflect the most recent AICPA and IPEV guidance and consider how the recent developments in quantitative modelling (for instance, an expanded use of OPM modelling techniques for ESE valuation) and in the valuation of intangible assets are affecting the valuation of ESEs. It will also reflect the most recent developments in the non-GAAP area, which have been stemming primarily from academic research and from the practice of venture capital investors. The book is meant to be useful for investors and professionals who need tools to make valuation assessments that are coherent with fair value principles, suitable for structuring business transactions, internally consistent and defensible in the face of regulators and investors and that reflect the current trends and latest guidance in this area. The book will include case studies that provide a step-by-step practical application of the guidance"-- Provided by publisher |
| Contents |
Part 1: Early stage valuation in context -- Early stage enterprises and the venture capital market -- Fair value standard -- Capital structure / Alexander Davie and Antonella Puca -- Part 2: Enterprise valuation -- Seed stage valuation and the venture capital method / Andreas Dal Santo and Antonella Puca -- The backsolve method / Neil Beaton and Antonella Puca -- Discounted cash flow method / John Jackman and Antonella Puca -- Asset accumulation method / Antonella Puca and Mark Zyla -- Non-GAAP metrics in ESE valuation -- Part 3: Valuation of financial instruments -- Allocation of enterprise value -- Valuation of options and warrants -- Valuation of debt securities -- Valuation of contingent consideration. |
| Subject |
Business enterprises -- Valuation.
|
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Financial statements -- Standards.
|
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Fair value -- Accounting.
|
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Accounting -- Standards.
|
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Entreprises -- Évaluation. |
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Comptabilité -- Normes. |
|
Accounting -- Standards |
|
Business enterprises -- Valuation |
|
Fair value -- Accounting |
|
Financial statements -- Standards |
| Other Form: |
Print version: Early stage valuation. First Edition. Hoboken : Wiley, 2020 9781119613633 (DLC) 2020009976 |
| ISBN |
9781119613794 (electronic book) |
|
1119613795 (electronic book) |
|
9781119613671 (electronic book) |
|
1119613671 (electronic book) |
|
1119613612 (electronic book) |
|
9781119613619 (electronic book) |
|
1119613639 |
|
9781119613633 |
|
(hardcover) |
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