EY refers to the global organization, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients.
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Overview
Secondary market transactions have become a popular way for holders of private company shares to monetize the shares before the entity is sold or goes public. Our Technical Line, A closer look at an entity’s accounting for sales of its shares in secondary market transactions, highlights the factors to consider in determining the appropriate accounting for these transactions, which often requires significant judgment.