FVC2015. Cheap Stock Guide

Keep up with the latest developments associated with the valuation of stock issued by private companies as compensation. The AICPA is in the process of updating several chapters of the Valuation of Privately-Held-Company Equity Securities Issued as Compensation guide, often referred to as the "Cheap Stock" guide, particularly related to the consideration of secondary transactions involving sales of company stock in the determination of fair value and compensation expense. Hear Amanda Miller and Jay Seliber, co-chairs of the AICPA task force, describe the key considerations being discussed, as well as recent developments in other elements of determining the value of private company stock.

Learning Objectives:

• Assess the latest developments in valuation of private company stock issued as compensation
• Interpret key concepts of Financial Accounting Standards Board Accounting Standards Codification Topic 820, Fair Value Measurement, and Topic 718, Compensation - Stock Compensation