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1、WorkingDraftofAICPAAccountingandValuationGuideValuationofPrivately-Held-CompanyEquitySecuritiesIssuedasCompensationReleasedAugust10,2012Replaces2004practiceaidValuationofPrivately-Held-CompanyEquitySecuritiesIssuedasCompensationPreparedbytheEquitySecuritiesTaskForceCommentsonQ&A
2、s12.1-.15shouldbereceivedbyOctober1,2012,andsenttoYelenaMishkevichatymishkevich@aicpa.org,oryoucansendthembymailtoYelenaMishkevich,AccountingStandards,AICPA,1211AvenueoftheAmericas,19thFloor,NewYork,NY10036.Copyright©2012byAmericanInstituteofCertifiedPublicAccountants,Inc.NewYor
3、k,NY10036-8775Permissionisgrantedtomakecopiesofthisworkprovidedthatsuchcopiesareforpersonal,intraorganizational,oreducationaluseonlyandarenotsoldordisseminatedandprovidedfurtherthateachcopybearsthefollowingcreditline:―Copyright©2012byAmericanInstituteofCertifiedPublicAccountants
4、,Inc.Usedwithpermission.‖2NoticetoReadersThisguideprovidesguidanceandillustrationsforvaluationspecialists,preparersoffinancialstatements,andindependentauditorsregardingthevaluationofanddisclosuresrelatedtotheissuanceofprivatelyheldcompanyequitysecuritiesascompensation.Thisguidei
5、snonauthoritativeandhasbeendevelopedbyAICPAstaffandtheAICPAEquitySecuritiesTaskForce.ThefinancialaccountingandreportingguidancecontainedinthisguidehasbeenreviewedbytheFinancialReportingExecutiveCommittee,whichistheseniortechnicalbodyoftheAICPAauthorizedtospeakfortheAICPAintheare
6、asoffinancialaccountingandreporting.Thisguidereplacesthe2004editionofthepracticeaidValuationofPrivately-Held-CompanyEquitySecuritiesIssuedasCompensation.ThispublicationdoesnotrepresentanofficialpositionoftheAICPA,anditisdistributedwiththeunderstandingthattheauthorsandpublisherar
7、enotrenderinglegal,accounting,orotherprofessionalservicesviathispublication.3InformationIncludedinThisGuideThisguideprovidestheEquitySecuritiesTaskForce’sviewsregardingbestpracticesforthevaluationofanddisclosuresrelatedtotheissuanceofprivatelyheldcompanyequitysecuritiesascompens
8、ation.FinancialAccountingStandardsBoard(FASB)A
