Chamberlain, Travis; Hill, John; Kamma, Sreenivas; … - In: Journal of Business Valuation and Economic Loss Analysis 2 (2008) 2, pp. 5-5
With the FASB's emphasis on fair value, valuation of privately held companies' capital structures has taken on additional emphasis. Each methodology proposed in the AICPA's Practice Aid "Valuation of Privately-Held-Company Equity Securities Issued as Compensation" can result in suboptimal...