FVC2233. 409A Valuations
Provide an overview of 409A/ASC 718 valuations and the AICPA's _Accounting and Valuation Guide: Valuations of Privately-Held-Company Equity Securities Issued as Compensation. _The presentation will focus on implementing allocation models, with particular emphasis on the option pricing method (OPM)_._
- Identify which allocation method is appropriate under a particular fact pattern.
- Recall how to implement the option pricing method.