New AICPA Accounting and Valuation Guide Valuation of Portfolio Company Investments of Venture Capital and Private Equity Funds and Other Investment Companies

The new guide provides nonauthoritative guidance and illustrations regarding the accounting for and valuation of portfolio company investments held by investment companies within the scope of FASB ASC 946. This guide may also be useful for non-investment companies, such as corporate venture capital groups or pension funds, which make similar investments.

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Financial Instruments Performance Framework for the Certified in the Valuation of Financial Instruments™ credential

The FIBF will bring clarity, consistency and transparency to the valuation of financial instruments, such as mortgage-backed securities. It establishes documentation requirements, sets definitions of terms that may be unique to the Framework, and includes a list of accounting, audit and valuation standards and references to technical literature directly applicable to the guidance in the framework.

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