From deal tracking to goodwill recognition. AERA manages the entire acquisition accounting lifecycle — purchase price allocation, identifiable asset and liability fair values, goodwill or bargain purchase calculation, contingent consideration, and measurement period adjustments.
Recognize and measure all identifiable assets acquired and liabilities assumed at their acquisition-date fair values per IFRS 3.18. Categorize by nature — tangible, intangible (customer relationships, technology, brand), contingent liabilities — with IFRS 13 fair value hierarchy linkage.
Track contingent consideration arrangements through their full lifecycle. Initial recognition at fair value, subsequent remeasurement at each reporting date per IFRS 3.58, with P&L impact for changes in estimate. Support for milestone-based and formula-based earn-outs.
Automatic goodwill (or bargain purchase gain) calculation per IFRS 3.32. Track provisional amounts during the 12-month measurement period and record adjustments as they are identified — with full audit trail and journal entry generation.
Allocate goodwill to cash-generating units, monitor impairment indicators, and run value-in-use or fair-value-less-costs-of-disposal calculations. Dashboard shows headroom by CGU with traffic-light status and trend analysis.
Generate all required acquisition disclosures per IFRS 3.B64-B67: consideration transferred, fair values of identifiable assets and liabilities, goodwill recognized, reasons for goodwill, contingent consideration terms, and pro-forma revenue and profit.
No forms, no sales funnel. Just a conversation about what AERA can do for your M&A compliance.