Acquisition accounting, documented from day one.

Precedera's acquisition accounting module will turn a purchase agreement and closing balance sheet into a day-1 package: a draft opening balance sheet, an ASC 805 acquisition memo, and a focused list of what remains to finalize the accounting. Everything is prepared as a draft for management's review and a qualified professional's sign-off.

What it will deliver

• Draft opening balance sheet: closing balances, acquisition adjustments, and the resulting opening balances
• Residual allocation: goodwill and intangibles pending final allocation, with outstanding adjustments identified
• Acquisition memo: consideration, transaction structure, accounting treatment, elections including private company accounting alternatives, assumptions, and unresolved matters
• Open-items list: missing information and the management inputs needed to finalize the package

Precedera does not value intangibles. It considers the private company accounting alternatives management has elected, then flags potential intangibles identified from the documents and transaction facts that may require separate recognition and, if material, valuation. Outputs are drafts for management's review, not fair value conclusions and not a substitute for a valuation specialist.