Luxembourg Valuation Professionals Association (LVPA)’s Post

The AICPA has issued an early working draft of changes to Chapters 8 and 9 from the Valuation of Privately-Held-Company Equity Securities Issued as Compensation Accounting and Valuation Guide. This update is part of a broader forthcoming update of the 2013 edition of this valuation guide. This is a critical read for any valuation providers that work on ASC 718 or 409a related engagements. These updates provide a framework for calibrating both primary transactions (e.g. preferred stock financings) and observable secondary transactions in company securities for valuation purposes.

📢 Exciting News for #PrivateEquity! 📈 A potential change to the #goodwill #accounting rule could have a big impact on the industry. Instead of annual impairment tests, amortizing goodwill over 10 years might: ***Lower M&A prices 💸 ***Reduce premiums from strategic bidders 💼 ***Boost private equity ownership 📊 This could reshape the balance between public and private markets, highlighting the importance of accounting standards in corporate strategies. 🏢 #MergersAndAcquisitions #BusinessStrategy French Society of Financial Analysts (SFAF) EFFAS - The European Federation of Financial Analysts Societies

Friday Follow Up: Take a look at how BDO UK uses Hedgebook to validate the valuation of financial instruments as part of the annual audit process. https://hubs.li/Q02tzrfn0

Public Company CFOs and Controllers face increasing demands, making it challenging to stay on top of ever-evolving SEC compliance requirements. Grassi's SEC and Capital Markets Team offers trusted advisory support to help you navigate regulatory complexities, so you can focus on what matters most - driving growth and maximizing business success! #Accounting #SEC #CapitalMarkets #TeamGrassi

Here is a 30-day free-access version of my paper with Yves Mard that just appeared in Accounting Auditing Control - Comptabilité Contrôle Audit about the association between dividend policy and earning quality.  https://lnkd.in/e8TbBRma

Private equity and ESOP models in accounting firms are shaking up the status quo. Long-time VSCPA member and former Board chair Gary Thomson, CPA, says it’s time to embrace the future by adapting to technological changes and evolving to address market forces. Read the full article from the winter Disclosures Magazine: https://ow.ly/bf9150QEe2K.

Annually, Foreign Private Issuers (“FPIs”) must pass certain Securities and Exchange Commission (“SEC”) requirements to continue to qualify for the eligible FPI status. These reporting requirements are measured as determined by the results at the end of the FPIs most recently completed second fiscal quarter. For FPIs with calendar year-ends, the annual qualification test must be performed using factors present on the last day of June. Our insight outlines the steps your company should take to remain qualified for FPI status, and how Centri can help you think through the accounting and financial reporting related impact of failing the FPI qualification test. Blake Roberts, CPA Derek Kearns, CPA #FPIs #IFRS #USGAAP #TechnicalAccounting #SEC #FinancialReporting #Centri #ExpertiseonDemand

The FASB has released proposed Taxonomy Implementation Guides based on the 2024 US GAAP Financial Reporting Taxonomy related to the reporting for leases and the reporting by investment companies. Read more: #sec #fasb #xbrl #gaap https://lnkd.in/dUR_2tdu

Attention CFOs at Registered Investment Companies 🚨: @Syed Farooq latest article on Cohen & Company 's website is a crucial read for you. It provides an in-depth analysis of the latest SEC staff insights that could significantly impact your financial reporting practices. 🔹 Understanding Financial Highlights Requirements: The article delves into the SEC's guidance for registered closed-end funds and BDCs. This includes important details on how to present financial highlights in a way that complies with the latest SEC requirements. 🔹 Rule 6-11 and Fund Acquisitions: Get a clear explanation of Rule 6-11, which focuses on supplemental financial information related to fund acquisitions. This section is particularly valuable for CFOs involved in mergers and acquisitions, as it outlines the necessary steps for compliant financial reporting in these scenarios. 🔹 Navigating Changes in Accounting Principles: Farooq's piece sheds light on the SEC's stance regarding changes in accounting principles. Understanding these nuances is vital for maintaining compliance and ensuring accurate financial reporting. 🔹 Rescission of Previous Guidance: The article also covers the rescission and modification of previous “Dear CFO Letters.” This section is key for CFOs to understand which past guidelines no longer applicable and how new updates replace them. 📚 This comprehensive article is a must-read for CFOs at RICs to stay ahead in a rapidly evolving regulatory landscape. It not only informs but also equips you with the knowledge to navigate the complexities of SEC regulations with confidence. Read the full article for a thorough understanding of these critical issues: [Syed Farooq on SEC Staff Insights for RIC CFOs](https://lnkd.in/g47xzbcK #RIC #CFO #SEC #FinancialReporting #Compliance #SyedFarooq #CohenAndCompany #AccountingUpdates #InvestmentManagement