Mercer Capital Releases Whitepaper on Valuation Issues with Corporate Venture Capital

Alternative Asset Managers

What’s under your tree this Christmas?

Our colleagues down the hall who focus on the portfolio valuation side of our services to the asset management community have an extensive new study on the Financial Accounting Standards Board’s guidance for recognizing the fair value of corporate venture capital, or Accounting Standards Update 2016-01.  ASU 2016-01 doesn’t exactly roll off the tongue, but it does represent an important step in the continued trek toward financial statements based on the fair value of assets and liabilities, rather than cost.   As more investment activity takes place on the private side, more needs seem to accumulate to assess the market value of investments.  The placid market of the past few years has made this task relatively easy, but we all know that’s not going to last.

In any event, enjoy the read.  It goes especially well with eggnog.

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