The Changing Landscape for Portfolio Valuations

  Unlike public equity and fixed income fund managers, venture capital and private equity funds lack an active exchange to price the changing value of their investments. Instead, they perform valuations – oftentimes on a quarterly basis – so they can report updated values to their investors. This year, the disruption caused by the COVID-19 … Continued

A Fund’s Guide to ASC 820 Portfolio Valuations

  The teams that manage the finance function of an investment fund have a lot on their plate. And that is especially true around the quarter- and year-end stretch. It is enough of a challenge to monitor and communicate with portfolio companies, to prepare for partner meetings, and to properly close-out the books. Adding the … Continued