What is Carta’s Financial Reporting Value (FRV)?
Carta’s Financial Reporting product has a separate fair value table to track the different values used for the Financial Reporting tool.
In most cases, valuations are prepared to cover both tax and financial reporting purposes, in order to support the accurate application of diverging tax regulatory guidelines (409A) and GAAP (ASC 718). However, some companies will have a need for these tables to not be exact copies of each other.
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