Focusing on the future
Valuation considerations pertaining to investments in debt and equity of private companies by mutual funds
The AICPA recently released a new valuation and accounting guide for the valuation of portfolio company investments of venture capital and private equity funds and other investment companies (The guide). KPMG was honored to participate in the development of this guide by serving as the co-taskforce leader during development over the last six years.
Watch our videos to learn about:
- Why the guide was developed
- Unit of account
- Time horizon
- Market participant assumptions
- Calibration
- Control and marketability
- Valuation methodologies for complex capital structures
Overview of the guide
A deeper dive: Unit of account; time horizon
KPMG thought leaders explore the guide
Video excerpt: Time horizon explained
Video excerpt: Unit of account explained
Find the most relevant information you need in the AICPA’s new accounting and valuation guide.
Related content
