ASC 718 · US GAAPIFRS 2 · International

Stock-comp expense,
quarterly close in
five minutes.

Automated journal entries, footnote disclosures, and auditor packages for both ASC 718 and IFRS 2, generated from your cap table, not your spreadsheets.

SOC 2 Type IIBig-Four audit-testedSSAE 18 SOC 1
v8-ledger · Q3 2026 close
00:04:38 ELAPSED
Recognized expense · FY26 YTD
$1.93M▲ 18.4% vs FY25
Apr '25Q3 closeSep '26 (proj.)
Close checklist · 5 steps
Sync cap table
00:14
Refresh fair values · BS + MC
01:42
Compute amortization · FIN 28
00:51
Generate journal entries
00:38
Draft Note 14 + auditor PBC
01:13
ASC 718 ✓IFRS 2 ✓
Trusted by founders & finance teams worldwide
DolphinCareLawflexMontoIndieFlowExtremeSimulationsGenetikaOmniStructNeuralGuardITURKeyPortLibraXRLIGHTYXMoonshotAIREIN
DolphinCareLawflexMontoIndieFlowExtremeSimulationsGenetikaOmniStructNeuralGuardITURKeyPortLibraXRLIGHTYXMoonshotAIREIN
01
5-minute quarterly close
Cap table in. Journal entries, expense schedules, and disclosures out.
Sync cap table0:14
Fair values · BS + MC1:42
Amortization · FIN 280:51
Journal entries0:38
Note 14 + auditor PBC1:13
Total4:38
02
Never miss a footnote
Every disclosure required by ASC 718 / IFRS 2, drafted with the supporting math attached.
03
Auditor-ready in one click
PBC list, sample selections, fair-value memos. Exported as a single sealed package.
Dual-standard from day one

One platform.
Two standards.
Zero reconciliation.

Most tools bolt IFRS 2 onto an ASC 718 engine, or vice versa. We modeled both from the grant up, so a single source of truth produces both ledgers without manual mapping.

718
ASC 718
US GAAP · FASB
Filer-grade
Graded vesting (FIN 28)
Per-tranche fair value with weighted-average expensing
Modifications & repricings
Type I–IV mod expense with pre/post-mod waterfalls
Performance & market PSUs
Monte Carlo fair value + probability re-assessment
Forfeiture true-ups
Estimated or actual, with quarterly reset and audit trail
IFRS
IFRS 2
International · IASB
IPO-ready
Tranche-by-tranche only
True acceleration method, never the SLM shortcut
Cash-settled awards (SARs)
Re-measured every reporting date to fair value
Service & non-market conditions
Probability adjustments versus market-condition fair value
Group share-based payments
Parent vs. subsidiary recognition with intercompany push-down
Same grant, both ledgers, side by side.
Switch a single dropdown to see how a tranche expenses under each framework, with the math, not just the answer.
How it works

From cap table to close
in five steps.

⌀ Median: 4m 38s
01
Connect your cap table
One-click sync from Carta, Pulley, Shareworks, or our free cap table on app.value8.ai. Or upload a 10-column CSV.
02
Confirm grant assumptions
We pre-fill volatility, risk-free, expected term, and forfeiture rate from peer data. You confirm or override with a memo.
03
Pick your close date
Quarter, month, or any custom cut-off. We re-compute fair values for new grants and re-true-up forfeitures.
04
Review the package
Journal entries, expense by department, footnote draft, sensitivity tables, and auditor PBC list. All generated in under a minute.
05
Hand to your auditor
Send a read-only audit room with grant agreements, valuations, and worked examples. Big-Four already trust the output.
A real close, in miniature

16 grants. 3 jurisdictions.
One amortization curve.

Sample close for Lattice Robotics, Inc., Q3 2026. ISOs, NSOs, RSUs, Section 102 (Israel), and EMI (UK) all live in one ledger. Toggle the framework and attribution method to see the same grants re-expense in real time.

FY26 recognized YTD
$1.93M
▲ 18.4%
Unrecognized future
$3.42M
27.8 mo wgt avg
Deferred tax asset
$151,810
+$36,436 QoQ
Active instruments
16
+2 since Q2
Amortization schedule
24-month window · FIN 28 accelerated · stacked by cost center
Past 12 actual · Next 12 projected
$0
$166K
$331K
$497K
$662K
Projected →
NOW
Apr'25
May'25
Jun'25
Jul'25
Aug'25
Sep'25
Oct'25
Nov'25
Dec'25
Jan'26
Feb'26
Mar'26
Apr'26
May'26
Jun'26
Jul'26
Aug'26
Sep'26
Oct'26
Nov'26
Dec'26
Jan'27
Feb'27
Mar'27
R&DSalesG&A
FIN 28 treats each vesting tranche as a distinct award: the curve is front-loaded, with ~42% of remaining expense landing in the next 12 months. ASC 718 policy elected.
Compliance attention
!
ISO $100k limit: 2027 breach projected
sh-1066 · Iris Whitman: 1,824 sh will bifurcate to NSO at vest.
!
Section 102 trustee lock-up active
2 grants (40k sh) within mandatory 24-mo hold · earliest release Jan 12, 2027.
!
Repricing pending board approval
GR-2024-0511 · incremental cost $46,200 modeled.
EMI eligibility: company tests pass
Gross assets £14.8M (limit £30M) · independence test passed.
409A current
Aug 14, 2026 · $14.82/sh · no stale grants.
Grant-level ledger
Period expense computed per tranche · ties to journal entry one-to-one
Export CSV →
Σ FV $1.62M · Recognized $674K · Remaining $948K
GrantHolderTypeSharesFVRecognizedStatus
GR-2024-0418
Lena Okonkwo
Sr. Staff Eng · R&D · US
ISO24,000$94,080
44%
Active
GR-2024-0511
Mei-Lin Park
Dir, Platform · R&D · US
ISO60,000$235,200
44%
Active
GR-2024-0844
Charlotte Vane
CFO · G&A · UK
RSU80,000$784,000
45%
Active
GR-2024-0911
Felix Pemberton
Research Lead · R&D · UK
EMI28,000$109,760
38%
Active
GR-2025-0102
Ari Ben-David
Sr. Engineer · R&D · IL
S10218,000$93,600
25%
Active
GR-2025-0344
Iris Whitman
VP Revenue · Sales · US
NSO35,000$137,200
44%
Bifurcated
GR-2025-0722
Sana Qureshi
AE, Enterprise · Sales · US
RSU5,500$53,900
45%
Active
GR-2026-0237
Tomer Halevi
Eng Manager · R&D · IL
S10222,000$114,400
25%
Active
The product

Built for the people who actually sign the 10-K.

Stock administrators, controllers, and CFOs at growth-stage companies, plus the audit firms reviewing their work. Everything is traceable: every number on the close package links back to the grant, tranche, and assumption that produced it.

asc718.ai · Q1 2026 close · Acme Corp
ASC 718IFRS 2
Recognized · FY26 YTD
$1.93M
+18.4%
Unrecognized future
$3.42M
27.8 mo wgt avg
Deferred tax asset
$151,810
+$36,436 QoQ
Active grants
16
+2 since Q2
Quarterly recognition by department · FIN 28
Q1
Q2
Q3
Q4
Q1
Q2
Q3
Q4
Disclosures, drafted

The footnote writes itself.

Note 14 (or its IFRS equivalent) is generated in your house style: narrative, tabular disclosures, weighted-average assumptions, sensitivity bands. Every number ties back to a source row with one click.

Weighted-average grant-date fair value
Risk-free rate, volatility, dividend yield, expected term
Modifications, cancellations, and replacement awards
Total unrecognized expense + weighted-average remaining period
IFRS 2: range of fair values & valuation technique paragraph
Our team's background

Credentials you can trust.

Our appraisers bring hands-on experience from top-tier financial institutions and Ivy League business schools, the same people you'd hire individually, working on every valuation.

Credit Suisse logo
Investment Banking
EY logo
Big Four Audit & Advisory
Wharton School logo
Ivy League Business School
Houlihan Lokey logo
Global Investment Bank
Viola Group logo
Venture Capital
McKinsey & Company logo
Management Consulting
Herzog Fox & Neeman logo
Legal 500 · Europe
Ivy League
Finance & business majors
Big Four
Audit & accounting alumni
Bulge bracket
Investment banking veterans
Legal 500
Law & compliance counsel

Every engagement is led by a named, credentialed appraiser, with backgrounds across Ivy League finance, Big Four audit, investment banking, and law. Bios available on request.

Trusted by audit partners at
Big-Four firms review and reuse our outputs without rework.
DELOITTE
PWC
EY
KPMG
GRANT THORNTON
BDO
RSM
MARCUM
Pricing

Recurring, like your close.

Stock comp isn't a one-time event. One simple quarterly price, discounted when you keep your cap table inside Value8.

asc718.ai
Quarterly close · ASC 718 + IFRS 2
$799/ quarter
Save $600 / quarter
Bundled when your cap table runs on app.value8.ai · free, forever

+ASC 718 + IFRS 2 in parallel
+Quarterly close in 5 minutes
+Journal entries · GL-ready
+Footnote draft · Note 14 + IFRS equivalent
+Auditor PBC sealed package
+Sensitivity & scenario modeling
+Up to 500 holders · 1,000 grants
+Multi-jurisdiction · US / IL / UK
Enterprise
Public · multi-entity
Custom
Unlimited · SSO · API · multi-currency

+Multi-entity & multi-currency
+Group share-based payments (IFRS 2)
+Monthly close cadence
+Custom CoA mapping + ERP push
+API + bulk import / export
+SOC 1 SSAE 18 report
+On-prem audit-room option
+Dedicated CSM + audit liaison
Talk to sales
Annual prepay saves 15%. Value8 Cap Table is free forever at app.value8.ai.
Talk to us

Plan your quarterly close with us.

Tell us about your grants and close cadence. We will reply within an hour with a tailored 30-min walkthrough: sandbox tenant with your numbers loaded, FIN 28 / SL toggle live, sealed auditor PBC package to keep.

Reply within 1 hour
Mon–Fri, 8am–8pm ET. Weekends within 4 hours.
Confidential
Everything you share is covered by our NDA.
No obligation
A walkthrough is just a walkthrough, never an enrollment.
Request a walkthrough, 30 seconds
Encrypted in transit · Covered by NDA
The platform that grows with you

Start with a free cap table.
Add tools as you scale.

Value8 is a single source of equity truth. The free cap-table app at app.value8.ai is the foundation. Every other tool reads from the same grant data. No exports, no reconciliations, no copy-paste between vendors.

Seed → Series A
Cap Table
Free, forever. Holders, grants, vesting schedules, board consents.
Series A → B
+ Employee Portal + ShareFlow
Self-serve holder access. Secondaries, tender offers, exercise flows.
Series B → C
+ Valuation + Advanced Modeling
Automated 409A. Waterfall, SAFE conversions, next-round what-if.
Series C → IPO-ready
+ V8-Ledger · asc718.ai
Quarterly ASC 718 + IFRS 2 close, footnotes, auditor packages.
HERE
Public
+ V8 Hub + Board Nexus
Audit-room vault for PBC and SOX evidence. Board consents, resolutions, and Section 16 filings.
The Value8 suite: one source of truth

You are here.

asc718.ai is the public face of V8-Ledger, the financial-reporting module inside Value8. Every app reads from the same cap-table foundation; nothing is bolted on.

v8.suite / ledger / asc718.ai
Cap Table
Foundation · free
Employee Portal
Holder self-serve
ShareFlow
Secondaries · tender
● YOU ARE HERE
asc718.ai
V8-Ledger
SBC · ASC 718 · IFRS 2
409a.ai
Valuation
Automated 409A
Advanced Modeling
Waterfall · SAFE · what-if
Board Nexus
Consents · resolutions
Prism
PE / VC portal
V8 Hub
Audit room · vault
Where asc718.ai lives: V8-LedgerOne-click extend when you need itOpen the suite at app.value8.ai
(08)Part of the Value8 suite

One platform for every private-company valuation problem.

Five purpose-built tools, one continuous source of truth for your cap table, equity, and reporting.

Two paths to start

Pick the door that fits where you are.

Closing this quarter? Book a 30-min walkthrough. Earlier than that? Start free on Value8 and add asc718 when reporting kicks in.

Path A · Closing this quarter

Book a 30-min walkthrough.

$1,399/ quarter · ASC 718 + IFRS 2 · all-in
What you'll see in 30 min
1.Your grants loaded into a sandbox tenant
2.A live FIN 28 / SL toggle on your numbers
3.Your Note 14 draft, generated from the call
4.A sealed auditor PBC package you keep
Book a 30-min walkthrough
No prep neededAuditor-grade output, free to keep
Path B · Earlier-stage

Start free on Value8.

$0forever · cap table + holders + grants
What you get instantly
Cap table, vesting, board consents: free
Add Valuation (409A) when you raise
Add asc718.ai at $799/qtr when you report
Never re-enter a grant or migrate vendors
Open the free cap table
60-second signupNo credit card
Or reach us directly
asc718.ai · $1,399/qtr · $799 with Value8