Amir Alerasoul

Mr. Alerasoul specializes in the valuation of stock compensation, options, derivatives and complex securities. Prior to joining VRC, Mr. Alerasoul held the position of valuation…

Pharmaceuticals

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.

Five Misperceptions: Credit Valuation Adjustments in Swap Valuations

An overview for corporate accounting professionals of Credit Valuation Adjustments and five common misperceptions about them.

Technology

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.

All in the Family (Office): Valuation Needs for Direct Private Equity Investments

Family offices making private equity investments need to be aware of valuation issues related investments in complex structures.

Optimal Number of Trials for Monte Carlo Simulation

A Monte Carlo Simulation is a technique is often used to find fair value for financial instruments for which probabilistic distributions are unknown.

Equity Incentive Awards Based on Total Shareholder Return

Share-based payments have led to boardroom creativity around an equity incentive award’s design, prompting developments in valuation approaches.

Understanding Convertible Debt Valuation

At a time of generally low interest rates, convertible notes are alternatives to straight debt securities.

Techniques for Valuing Carried Interest

In receiving value only if a threshold is met, carried interests have an asymmetric payoff similar to a stock option.

Financial Sponsor: Hedge Fund

‚ÄčA shareholder of a closely-held hedge fund was not receiving the appropriate level of compensation per agreement with the controlling interest shareholder.