(This post is longer than the previous ones, but because OPM plays such a central role in fair value methodologies, I’m going to be especially thorough here.) As we continue our look at fair value methodologies for VCtype investments under IPEVand ASC 820, one method consistently rises to the top in conversations with practitioners. After more than 50 discussions with VCs, CFOs, controllers, and valuation professionals, the most frequently mentioned — and most frequently misu