ASC 820 valuations
Frequently asked questions
ASC 820 is an accounting standard that requires investments to be reported at fair value, and classifies assets based on their level of liquidity.
If you’re a venture capital firm, hedge fund, private equity firm, or insurance company, it’s crucial to assess the value of your investments each financial reporting period.
At Carta, we help investors determine the value of their private holdings by relying on methodologies and considerations in line with guidance from the AICPA to ensure an audit defensible analysis.