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1、WorkingDraftofAICPAAccountingandValuationGuideValuationofPrivately-Held-CompanyEquitySecuritiesIssuedasCompensationReleasedAugust10,2012Replaces2004practiceaidValuationofPrivately-Held-CompanyEquitySecuritiesIssuedasCompensationPreparedbytheEquitySecuritiesTaskForceCommentsonQ&As12.
2、1-.15shouldbereceivedbyOctober1,2012,andsenttoYelenaMishkevichatymishkevich@aicpa.org,oryoucansendthembymailtoYelenaMishkevich,AccountingStandards,AICPA,1211AvenueoftheAmericas,19thFloor,NewYork,NY10036.Copyright©2012byAmericanInstituteofCertifiedPublicAccountants,Inc.NewYork,NY1003
3、6-8775Permissionisgrantedtomakecopiesofthisworkprovidedthatsuchcopiesareforpersonal,intraorganizational,oreducationaluseonlyandarenotsoldordisseminatedandprovidedfurtherthateachcopybearsthefollowingcreditline:―Copyright©2012byAmericanInstituteofCertifiedPublicAccountants,Inc.Usedwit
4、hpermission.‖2NoticetoReadersThisguideprovidesguidanceandillustrationsforvaluationspecialists,preparersoffinancialstatements,andindependentauditorsregardingthevaluationofanddisclosuresrelatedtotheissuanceofprivatelyheldcompanyequitysecuritiesascompensation.Thisguideisnonauthoritativ
5、eandhasbeendevelopedbyAICPAstaffandtheAICPAEquitySecuritiesTaskForce.ThefinancialaccountingandreportingguidancecontainedinthisguidehasbeenreviewedbytheFinancialReportingExecutiveCommittee,whichistheseniortechnicalbodyoftheAICPAauthorizedtospeakfortheAICPAintheareasoffinancialaccount
6、ingandreporting.Thisguidereplacesthe2004editionofthepracticeaidValuationofPrivately-Held-CompanyEquitySecuritiesIssuedasCompensation.ThispublicationdoesnotrepresentanofficialpositionoftheAICPA,anditisdistributedwiththeunderstandingthattheauthorsandpublisherarenotrenderinglegal,accou
7、nting,orotherprofessionalservicesviathispublication.3InformationIncludedinThisGuideThisguideprovidestheEquitySecuritiesTaskForce’sviewsregardingbestpracticesforthevaluationofanddisclosuresrelatedtotheissuanceofprivatelyheldcompanyequitysecuritiesascompensation.FinancialAccountingSt
8、andardsBoard(FASB)A
