Early stage valuation a fair value perspective /

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Addresses significant developments in the valuation of early stage enterprises at fair value with emphasis on practical applications'features a broad selection of case studies of early stage valuation Early Stage Valuation: A Fair Value Perspective provides a comprehensive review of the current...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Puca, Antonella (Autor)
Formato: eBook
Idioma:Inglés
Publicado: Hoboken : John Wiley & Sons, Inc., 2020.
Colección:Wiley Finance Ser.
Temas:
Business enterprises > Valuation.
Financial statements > Standards.
Fair value > Accounting.
Accounting > Standards.
Entreprises > Évaluation.
Comptabilité > Normes.
BUSINESS & ECONOMICS / Corporate Finance / Valuation.
Accounting > Standards
Business enterprises > Valuation
Fair value > Accounting
Financial statements > Standards
Acceso en línea:Texto completo
Tabla de Contenidos:
  • Intro
  • Table of Contents
  • Acknowledgments
  • About the Author
  • About the Contributors
  • Preface
  • Introduction
  • PART ONE: Early Stage Valuation in Context
  • CHAPTER 1: Early Stage Enterprises and the Venture Capital Market
  • CHARACTERISTICS OF EARLY STAGE ENTERPRISES
  • THE VENTURE CAPITAL MARKET
  • EXIT STRATEGY
  • CONCLUSION
  • NOTES
  • CHAPTER 2: Fair Value Standard
  • HISTORICAL NOTES ON THE FAIR VALUE STANDARD
  • THE FAIR VALUE STANDARD UNDER CURRENT U.S. GAAP
  • FAIR VALUE AND OTHER STANDARDS OF VALUE
  • GUIDANCE ON THE FAIR VALUE STANDARD IN ESE VALUATION
  • CONCLUSION
  • NOTES
  • CHAPTER 3: Capital Structure
  • COMMON STOCK
  • PREFERRED STOCK
  • OPTIONS AND OPTION-LIKE INSTRUMENTS
  • WARRANTS
  • OTHER HYBRID INSTRUMENTS
  • CONCLUSION
  • NOTES
  • PART TWO: Enterprise Valuation
  • CHAPTER 4: Seed Stage Valuation and the Venture Capital Method
  • ANGEL INVESTORS AND THE MARKET FOR SEED INVESTING
  • SEED VALUATION: THE SCORECARD APPROACH
  • VENTURE CAPITAL METHOD
  • THE FIRST CHICAGO METHOD
  • CONCLUSION
  • NOTES
  • CHAPTER 5: The Backsolve Method
  • THE OPM BACKSOLVE METHOD: A CASE STUDY
  • SECONDARY MARKET TRANSACTIONS
  • ESTIMATING OPM VOLATILITY
  • CONCLUSION
  • NOTES
  • CHAPTER 6: Discounted Cash Flow Method
  • DEVELOPING A DCF MODEL IN A SURVIVAL SCENARIO
  • STEP 5: ADJUSTMENTS
  • THE INVESTOR PERSPECTIVE: RECONCILING DCF RESULTS WITH THE VENTURE CAPITAL METHOD
  • DCF MODEL AND CALIBRATION
  • CONCLUSION
  • NOTES
  • CHAPTER 7: Asset Accumulation Method
  • OVERVIEW OF THE ASSET-BASED APPROACH
  • THE ASSET ACCUMULATION METHOD: A CASE STUDY
  • IN-PROCESS RESEARCH AND DEVELOPMENT
  • PUTTING IT ALL TOGETHER
  • CONCLUSION
  • NOTES
  • CHAPTER 8: Non-GAAP Metrics in ESE Valuation
  • NON-GAAP FINANCIAL MEASURES
  • OTHER METRICS
  • CONCLUSIONS
  • NOTES
  • PART THREE: Valuation of Financial Instruments
  • CHAPTER 9: Allocation of Enterprise Value
  • SCENARIO-BASED METHODS
  • CURRENT VALUE METHOD
  • CONCLUSION
  • NOTES
  • CHAPTER 10: Valuation of Options and Warrants
  • GENERAL PRINCIPLES OF OPTION VALUATION
  • VALUATION OF OPTIONS IN A COMPLEX CAPITAL STRUCTURE
  • VALUATION OF OPTIONS AS STAND-ALONE INSTRUMENTS: THE BSM MODEL
  • VALUATION OF OPTIONS AS STAND-ALONE INSTRUMENTS: THE BINOMIAL LATTICE MODEL
  • VALUATION OF WARRANTS
  • CONCLUSION
  • NOTES
  • CHAPTER 11: Valuation of Debt Securities
  • GENERAL PRINCIPLES OF DEBT VALUATION
  • VALUATION OF CONVERTIBLE NOTES: DECOMPOSITION AND YIELD METHOD
  • VALUATION OF CONVERTIBLE NOTES: CALIBRATION WITH THE YIELD METHOD
  • VALUATION OF CONVERTIBLE NOTES: THE OPTION PRICING METHOD
  • VALUATION OF CONVERTIBLE NOTES: CALIBRATION WITH THE OPM BACKSOLVE
  • VALUATION OF CONVERTIBLE NOTES: BINOMIAL LATTICE MODEL
  • VALUATION OF BRIDGE NOTES: "AS IF CONVERTED" METHOD
  • VALUATION OF BRIDGE NOTES WITH WARRANTS
  • VALUATION USING BROKER QUOTES
  • VALUATION OF DEBT FOR THE PURPOSE OF VALUING EQUITY
  • CONCLUSION
  • NOTES
  • CHAPTER 12: Valuation of Contingent Consideration
  • TYPES OF EARNOUTS

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