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.

AICPA Guidance for Valuing Complex Equity Capital Structures

Rob Barnett discusses the AICPA’s updated guidance to its original Practice Aid regarding the valuation of equity securities of privately-held companies.