《121220_IPEV_Valuation_Guidelines_Ed_December_2016》.pdf

WWW.PRIVATEEQUITYVALUATION.COM International Private Equity and Venture Capital Valuation Guidelines Edition December 2012 1 International Private Equity and Venture Capital Valuation Guidelines l Edition December 2012 WWW.PRIVATEEQUITYVALUATION.COM Disclaimer h e information contained within this paper has been produced with reference to the contributions of a number of sources. h e IPEV Board has taken suitable steps to ensure the reliability of the information presented. However, the IPEV Board nor other named contributors, individuals or associations can accept responsibility for any decision made or action taken, based upon this paper or the information provided herein. For further information please visit: For further information please visit: International Private Equity and Venture Capital Valuation Guidelines l Edition December 2012 WWW.PRIVATEEQUITYEVALUATION.COM Contents Page Preface 5 Introduction 6 Financial Reporting Standards 7 Unit of Account 8 Valuation Standards 9 International Private Equity and Venture Capital Valuation GuidelinesInternational Private Equity and Venture Capital Valuation Guidelines l l Edition December 2012Edition December 2012 3