Manage equity compensation end-to-end. Plan design, grant-date fair value (Black-Scholes, binomial), vesting schedules, expense recognition over the service period, modifications, exercises, and full disclosure — all in one integrated module.
Calculate option fair value at grant date using Black-Scholes-Merton or binomial lattice models. All inputs documented for audit — share price, exercise price, expected volatility, risk-free rate, expected dividend yield, and expected term.
Track cliff and graded vesting schedules. Each tranche is independently managed — monitoring service conditions, performance targets (financial and non-financial), and market conditions. Visual waterfall shows how options move from granted to vested to exercised.
Automatic allocation of share-based payment expense across each reporting period. Graded vesting accelerates front-loaded recognition per IFRS 2.IG11. Quarterly true-up for forfeiture rate changes with full P&L impact analysis.
When terms change — repricing, accelerated vesting, cancellation and replacement — AERA recalculates the incremental fair value per IFRS 2.B43-B44 and adjusts expense recognition. Side-by-side comparison of original vs modified terms.
Track option exercises, RSU settlements, phantom stock cash payments. Automatic journal entry generation for equity-settled (equity credit) and cash-settled (liability derecognition). Support for net settlement and cashless exercise.
Generate the complete IFRS 2 disclosure — plan descriptions, outstanding option reconciliation, weighted average exercise prices, fair value assumptions, expense recognized — in auditor-ready format with version control.
No forms, no sales funnel. Just a conversation about what AERA can do for your equity compensation management.