Reference Materials
Stock Options: IRC 409A and ASC 718 (formerly FAS 123R)
IRC 409A Final Regulation
Internal Revenue Bulletin, May 7, 2007 (search on the page (“Ctrl F”) for second reference to “(B) Stock not readily tradable” to find the relevant section)
Finding Your Way Around ASC 718
National Association of Stock Plan Professionals, January 2010 (tips for using the FASB’s new online ASC tool)
FAS 123R: Accounting for Stock Options, Tips for an Increasingly Complex Task
California CPA, March-April 2007
Independent Fairness Opinions
How ‘Fair’ are Fairness Opinions?
Directorship, August 13, 2009
The Skinny on Fairness Opinions
Directorship, September 1, 2008
A Tale of Two Fairness Opinions
Entrepreneur, Summer, 2008
Mergers with Independent Fairness Opinions Have Higher Returns
ASU, School of Accountancy, October 2006
CalPERS Suggests Investment Banks Receiving Success Fees Should Not Issue Fairness Opinions
FINRA (formerly NASAD), February 1, 2005
Intangible Asset Valuation: ASC 805 (formerly FAS 141R)
The Rise of Contingent Consideration in Private M&A Deals
PEHub, March 2010
Merger Guide for the Perplexed
CFO.com, December 17, 2008
Times Up: New M&A Rules in Effect
CFO.com, December 15, 2008
Kick-in of FAS 141(R) Could Make Due Diligence Unduly Difficult
Financial Week, December 10, 2008
What Comes Next for Merger Accounting
Compliance Week, November 27, 2007
Portfolio Valuation: ASC 820 (formerly FAS 157)
SEC Pursues Valuation Fraud
Forbes, September 29, 2010
Portfolio Company Valuation Guidelines
National Venture Capital Association, September 2007
FAS 157 is stupid
VentureBeat, January 2009
FAS 157—Another Annoying Accounting Provision
Brad Feld Blog, June 2008