It takes the average reader 10 hours and 41 minutes to read Accounting and Valuation Guide by AICPA
Assuming a reading speed of 250 words per minute. Learn more
Developed for preparers of financial statements, independent auditors, and valuation specialists, this guide provides nonauthoritative guidance and illustrations regarding the accounting for and valuation of portfolio company investments held by investment companies within the scope of FASB ASC 946, Financial Services —Investment Companies, (including private equity funds, venture capital funds, hedge funds, and business development companies). It features16 case studies that can be used to reason through real situations faced by investment fund managers, valuation specialists and auditors, this guide addresses many accounting and valuation issues that have emerged over time to assist investment companies in addressing the challenges in estimating fair value of these investments, such as: Unit of account Transaction costs Calibration The impact of control and marketability Backtesting
Accounting and Valuation Guide by AICPA is 619 pages long, and a total of 160,321 words.
This makes it 209% the length of the average book. It also has 196% more words than the average book.
The average oral reading speed is 183 words per minute. This means it takes 14 hours and 36 minutes to read Accounting and Valuation Guide aloud.
Accounting and Valuation Guide is suitable for students ages 12 and up.
Note that there may be other factors that effect this rating besides length that are not factored in on this page. This may include things like complex language or sensitive topics not suitable for students of certain ages.
When deciding what to show young students always use your best judgement and consult a professional.
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