And we encouraged all of our clients to have an independent economist look at the valuation methodology, and not opine on the value, but opine on the methodology.

FORBES: Intelligent Investing Briefing Book

Before the change in methodology used to determine fair value, the typical portfolio company valuation was equal to the value established by investors at the time of the most recent investment.

FORBES: How GAAP Accounting Rules May Be Damaging To Investors

What should be jumping off the page here is that based upon the above referenced survey only two percent of the companies surveyed appear to utilize a value based hiring methodology.

FORBES: The Secret To Making Better Hires