The document discusses the use of the Hybrid Method for determining the fair value of common stock, combining PWERM and OPM approaches. It also covers recent accounting pronouncements under the JOBS Act, including updates from the FASB on revenue recognition, going concern assessments, debt issuance costs, cloud computing arrangements, and inventory measurement.
doj/DataSet10/EFTA01377705.pdf
{"document_type":"financial","document_subtype":"S-1/A Filing","key_organizations":["FASB"],"reference_numbers":["DB-SDNY-0074856","SDNY_GM_00221040","EFTA01377705"]}