The valuation of early-stage companies can pose unique challenges because of a lack of historic earnings or operating cash flow. However, when there has been a contemporaneous arm's-length transaction ...

If you audit or manage a startup company or other privately held business, don't overlook the treatment of stock-based compensation. If you do, the financials might not stand up to an audit, which ...

Executives at both public and private companies commonly receive performance-based incentives. The objective is to link compensation closely to a firm's financial results. These performance-based ...

IMGCAP(1)]Last August, the American Institute of CPAs released an exposure draft of its updated guidance on the Valuation of Privately Held Company Equity Securities Issued as Compensation. Processing ...