How do I use the Minimum Disclosures Report?
According the the FASB Accounting Standards Update, an entity with one or more share-based payment arrangements shall disclose information that enables users of the financial statements to understand the following:
The nature and terms of such arrangements that existed during the period and the potential effects of those arrangements on shareholders
The effect of compensation cost arising from share-based payment arrangements on the income statement
The method of estimating the fair value of the equity instruments granted during the period
The cash flow effects resulting from share-based payment arrangements
Carta has built the disclosure reports based on ASC 718 requirements.
Navigate to Compliance & Tax and click Get started under Financial reporting.
Within the Reports tab, a Minimum Disclosures report can be downloaded by clicking the three dots to the right of the applicable reporting period.
Select an option to view the details included in the report.