In order to comply with Accounting Standards Codification 815 (ASC 815), an early stage pharmaceutical company asked VRC to analyze the entire convertible callable note and determine the fair market value of each of the embedded derivatives.
An overview for corporate accounting professionals of Credit Valuation Adjustments and five common misperceptions about them.
A private equity sponsored cloud based provider of manager content, enterprise lending services granted certain management incentive units to participating executives, as compensation to incentivize management performance.
Family offices making private equity investments need to be aware of valuation issues related investments in complex structures.
A Monte Carlo Simulation is a technique is often used to find fair value for financial instruments for which probabilistic distributions are unknown.
Share-based payments have led to boardroom creativity around an equity incentive award’s design, prompting developments in valuation approaches.
At a time of generally low interest rates, convertible notes are alternatives to straight debt securities.
In receiving value only if a threshold is met, carried interests have an asymmetric payoff similar to a stock option.
A shareholder of a closely-held hedge fund was not receiving the appropriate level of compensation per agreement with the controlling interest shareholder.