The Financial Accounting Standards Board has issued a standards update aimed at clarifying the interaction between the rules related to equity securities, equity method investments and certain ...
The first wave of private equity investments in the accounting space are coming to the end of their terms, and it's time to see what direction they will take. Private equity has enabled rapid rates of ...
Stafford, Erik. "Replicating Private Equity with Value Investing, Homemade Leverage, and Hold-to-Maturity Accounting." Review of Financial Studies 35, no. 1 (January 2022): 299–342.
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