Aperture parses contracts, identifies performance obligations, allocates transaction price by SSP, schedules revenue, and posts journal entries — with every judgment cited to codification, every number deterministic, and a tamper-evident audit trail behind every disclosure.
From the contract PDF to the journal entry to the disclosure footnote — every step shows its work and links back to FASB codification.
Drop a PDF or paste contract text. The parser identifies the customer, term, total transaction price, and individual performance obligations. Vendor differentiation, SSP method, and IFRS divergences flagged automatically.
AI-explainable judgment with a 0–1 confidence score per decision, retrieved codification chunks, and reasoning trace (claude-opus-4-7 · CISC 5-sample self-consistency). Low-confidence judgments hard-blocked until reviewer confirms.
Deterministic engine generates the revenue schedule and journal entries from validated POs. Σ POs = Σ schedule = Σ JE credits, always. No LLM arithmetic — math is reconciled in code, not generated.
Cumulative catch-up and prospective modifications, contract-acquisition cost capitalization with amortization, and NFP exchange-vs-contribution routing per ASU 2018-08.
Investor-grade narrative operationalizing the modernized 12-question investor framework. Disaggregation, contract balances, RPO, significant judgments, ASC 340-40, DISE-readiness, and practical expedients — wired to the schedule.
Merkle hash chain anchored daily to Sigstore Rekor; tenant-scoped CMK at-rest encryption; S3 Object Lock Compliance-mode 7-year retention; PCAOB AS 1215-aligned event log.
Toggle between ASC 606, IFRS 15, or run dual-mode for cross-listed reporting. Material divergences (license recognition, sales-based royalties, contract-cost amortization, distinct in context) surface inline at the affected schedule line.
Explore the 20-scenario catalogAnti-hallucination is a stack, not a slogan: verified-registry post-check, no-LLM arithmetic, retrieval grounding, confidence-informed self-consistency, and a tamper-evident audit log behind every figure.
The pre-loaded SaaS contract walks through every step — distinctness, SSP allocation, schedule, journal entries, modification, and the disclosure pack — in under five minutes.