Ascertion converts complex equity award agreements into structured, defensible accounting positions — with a full audit trail, reviewer sign-off, and zero ambiguity left in spreadsheets.
No commitment. Design partner program — limited spots.
The problem
When technical conclusions live in disconnected emails and Word docs, auditors struggle — and so does your team the next time a similar award is issued.
High-stakes documentation relying on fragile templates with no version control or sign-off chain.
Inconsistent application of ASC 718 standards across different award cycles and team members.
Reviewers can't see who concluded what, when, or why — leaving every judgment re-litigated at year-end.
Your most experienced accountants re-deriving the same conclusions award after award, quarter after quarter.
How it works
Drop in any equity award document — RSU, PSU, option, profits interest. Ascertion maps it to your entity structure automatically.
Proprietary extraction identifies every accounting-relevant term. Ambiguous clauses surface for human review with both interpretations shown inline.
A deterministic ASC 718 engine — not a language model — routes each term through the codification logic. No hallucinated conclusions.
Reviewers approve each node. Every override is logged with rationale. The final position is traceable, exportable, and defensible.
Built for accountability
Automatically ingests and classifies equity incentive plans and award agreements with linguistic precision across RSU, PSU, option, and phantom unit structures.
Built-in ASC 718 logic — not a language model — handles classification, measurement, and modification accounting. Every routing decision is explainable and auditable.
Every override, every sign-off, every judgment is INSERT-only and immutable. No one can quietly change a conclusion after the fact.
Multi-level approval workflows with gated progression. Signed-off conclusions are terminal — amendment requires a documented override, not a quiet edit.
When a clause is genuinely ambiguous, Ascertion shows both interpretations, the relevant codification reference, and what additional information would resolve it.
Similar award types receive identical treatment. The engine applies the same logic to award 1 and award 1,000 — eliminating analyst variance across your portfolio.
Coverage
The contract-to-accounting governance framework applies wherever technical judgment meets contractual language. ASC 718 is live now. More topics are in development.
Classification, measurement, vesting, modification, and ESPP analysis for all equity award types.
Equity vs. liability classification for freestanding financial instruments and redeemable securities.
The same governance framework applied wherever complex contractual terms drive accounting conclusions — same buyer, same workflow, same audit defensibility requirement.
Early access
Join a small group of design partners shaping the platform. Limited to CFOs and accounting teams at companies with active equity programs.
No commitment required. We'll reach out to schedule a conversation.