Motivation
Valuation experts and financial reporting professionals understand the pivotal role accurate and timely pricing plays in the functionality of capital markets. In public markets such as US equities, the implementation of decimalization and stringent financial reporting regulations have facilitated the availability of fair prices to the public. However, private markets like venture capital and private equity remain significantly opaque with fewer reporting requirements. Given the expanding presence of private assets, it’s pertinent to evaluate whether reporting standards for these