Simple Agreement for Future Equity (SAFEs), convertible notes, and embedded derivatives are among financial instruments which feature optionality, which can obscure confidence in the expected value of the associated future economic benefits. Published guidance is limited, and adding to the complexity, some alternative investment transactions have optionality features lurking within, dormant, and not readily apparent. This presents a wrinkle for practitioners who try to value assets which could morph into something else tomorrow. Listen to how specialists in this area approach these issues, and read below for key AICPA resources to improve your own valuation analyses.
Key Takeaways
Guests: Oksana Westerbeke, Partner, and Jared Hannon, Director, Grant Thornton
Host: Howard Mah-Lee, Senior Manager, AICPA Valuation Services
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LEARN MORE ABOUT THE FOLLOWING AICPA CREDENTIALS:
Accredited in Business Valuation (ABV®) – Visit the home page and check out the ABV infographic
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