The goal of the survey is to assist valuation clients in selecting a valuation date. Valuation date issues are more prevalent in common stock valuations (a.k.a. 409A valuation) because it requires strict coordination with equity-based compensation dates.
Secondary Transactions and Valuations
Stock pickers believe they can value assets better than the market. The research shows otherwise. The financial accounting rules don’t play around and require observable transaction values to be the primary indicators. This topic is relevant for most privately held security valuations, including broad fair value issues, IRC 409A valuations, portfolio valuations, and tax.