Important Notice: Our web hosting provider recently started charging us for additional visits, which was unexpected. In response, we're seeking donations. Depending on the situation, we may explore different monetization options for our Community and Expert Contributors. It's crucial to provide more returns for their expertise and offer more Expert Validated Answers or AI Validated Answers. Learn more about our hosting issue here.

Does the Valuation Advisors Lack of Marketability Discount Study exclude or include insider pre-IPO transactions?

April 26, 2017advisor discount EXCLUDE Insider lack Marketability pre-IPO study valuation

0

Posted

Does the Valuation Advisors Lack of Marketability Discount Study exclude or include insider pre-IPO transactions?

1 Answer

0

Posted

It includes insider transactions. When they are “below market” resulting in compensation expense under FAS 123, we also account for this in the transaction.