Update: Valuation of noncontrolling interests in business combinations
FINANCIAL REPORTING INSIGHTS |
We have updated our white paper, Noncontrolling interests in business combinations, which discusses many of the complex considerations involved in estimating the fair value of a noncontrolling interest in the accounting for a business combination. The updated white paper reflects recent best practices in valuation for financial reporting in general and business combinations more specifically, including those in the recently issued AICPA Accounting and Valuation Guide, Valuation of Portfolio Company Investments of Venture Capital and Private Equity Funds and Other Investment Companies. In addition, the updated white paper provides clarity around certain key valuation concepts and a new section that identifies unique considerations related to the valuation of rollover equity.