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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

Untangling 157 & 141R:  Business Combinations, M&A and Fair Value
Knowledge Congress, May 2009

Merger Guide for the Perplexed, December 17, 2008

Times Up: New M&A Rules in Effect, 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 Finds Valuation Misrepresentations
Bloomberg, September 23, 2014

SEC Looking at How Alternative Funds Value Investments
Wall Street Journal, February 4, 2014

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