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The International Valuation Standards Council publishes a new edition of the International Valuation Standards
The latest edition of IVS, published on 31 January 2024 (and effective from 31 January 2025), is now available for download through IVS Online. Hard copies can also be purchased through the IVSC Book Store. In what is a significant update, the l…
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FASB issues an Accounting Standards Update on the measurement at fair value of crypto assets
On December 13, 2023, the Financial Accounting Standards Board (FASB) issued an Accounting Standards Update that addresses the accounting for and disclosure of crypto assets. The objectives of the amendments are to provide investors and other cap…
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Publication: Accounting and Valuation Guide: Valuation of Portfolio Company Investments of VC and PE Funds
In December 2019, the AICPA published the “Valuation of Portfolio Company Investments of Venture Capital and Private Equity Funds and Other Investment Companies – Accounting and Valuation Guide”. The Guide, developed by the AICPA PE…
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Calibration and OPM Techniques in the Valuation of Early Stage Enterprises
How can Calibration with Option Pricing Models be applied to the valuation of equity interests in a portfolio company based on the latest round of financing? See our articles in the Business Valuation Update (BVR) on this topic. The article is based…
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Appraisal Foundation: Final Version of Guidance on the Valuation of Contingent Consideration has been released
In February 2019, the Appraisal Foundation has released the final version of the Valuation in Financial Reporting (VFR) Valuation Advisory #4 on the Valuation of Contingent Consideration. ASC 805 and IFRS 3R define contingent consideration as an obli…
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BlueVal participates in CFA Italy’s Guide to Alternative Investments
BlueVal is glad to announce the release of a Guide to Alternative Investments published by CFA Society Italy in collaboration with Advisor Private and Lazard Fund Managers, which includes our contribution with chapters on “Hedge Funds” an…
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IPEV Guidelines: Final Version of International Private Equity and Venture Capital Valuation Guidelines has been released
In December 2018, the International Private Equity and Venture Capital Valuation Guidelines Board (the “IPEV Board”) has released the final version of the International Private Equity and Venture Capital Valuation Guidelines. The Valuation Guidel…
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PCAOB releases new standard on “Auditing Accounting Estimates, Including Fair Value Measurement” (AS 2501)
On December 20, 2018, the PCAOB adopted a new standard on “Auditing Accounting Estimates, Including Fair Value Measurement” (“new” AS 2501). The standard replaces the “old” AS 2501, “Auditing Accounting Estimates”, and rescinds AS 250…
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