Accounting treatment of SAFE agreements in the annual financial statements
03.11.2022
Financing issues play an essential role in the early stages of start-ups. A Simple Agreement for Future Equity (SAFE) is used as mezzanine financing for startups and is also increasingly used in Austria. This is also accompanied by the balance sheet treatment of a SAFE in the annual financial statements.
von Christoph Puchner und David Gloser