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how public companies reflect the revaluation of their investments in startups?

The question is how public companies reflect the revaluation of their investments in startups. Do they perform their own fair value assessment of the startup, or do they use the valuation provided by the fund’s management company? What rules under IFRS or US GAAP exist for public companies regarding the valuation of investments in startups? Has anyone seen an example where Google, for instance, discloses in their explanatory notes how the value of their startup investments has changed over the reporting period? I’d like to understand whether this information can be found in public companies’ financial reports, in order to estimate possible multiples for my own startup investment.
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Public companies typically reflect the revaluation of their investments in startups by performing their own fair value assessments, often using market comparables, discounted cash flow analysis, or recent financing rounds. Under US GAAP, ASC 820 provides a framework for fair value measurement, categorizing investments into three levels based on input observability. IFRS has similar standards under IFRS 13. Companies like Google may disclose changes in investment values in their financial reports' notes, providing insights into valuation changes.

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