Technical Accounting Advisory

We handle your most complex accounting challenges — from equity instrument structuring to revenue recognition frameworks and M&A accounting.

Position Papers
Equity Instruments
M&A Accounting
Revenue Recognition

What We Do

We handle your most complex accounting challenges — from equity instrument structuring to revenue recognition frameworks and M&A accounting.

  • Lease accounting
  • Stock-based compensation (SBC) accounting
  • Financial instruments accounting — preferred stock, debt, and equity
  • Revenue recognition advisory and implementation
  • Earnings per share (EPS) accounting
  • Segment reporting
  • US GAAP ↔ IFRS conversions and technical position papers
  • Business combination accounting and purchase price allocation
  • Equity instruments, SAFEs, convertible notes, and debt modification analysis
Coverage

Standards we cover

Comprehensive technical accounting coverage across US GAAP and IFRS — from individual standards to complex multi-standard transactions.

Revenue Recognition
GAAP · IFRS
Variable consideration, multi-element arrangements, contract modifications
Lease Accounting
GAAP · IFRS
ROU assets, lease classification, sale-leaseback transactions
Business Combinations
GAAP · IFRS
Purchase price allocation, goodwill, contingent consideration
Financial Instruments
GAAP · IFRS
Preferred stock, convertible notes, embedded derivatives, debt vs equity
Stock-Based Compensation
US GAAP
Equity vs liability awards, modifications, ESOPs, and valuation
Earnings Per Share
GAAP · IFRS
Basic and diluted EPS, antidilutive securities, treasury stock method
Consolidation & VIE
GAAP · IFRS
Variable interest entities, control assessment, minority interest
Foreign Currency
GAAP · IFRS
Functional currency, translation vs remeasurement, hedging instruments
Impairment
GAAP · IFRS
Goodwill impairment, long-lived asset testing, indefinite-lived intangibles
Segment Reporting
GAAP · IFRS
Operating segment identification, aggregation, management approach
GAAP / IFRS Conversions
GAAP · IFRS
First-time adoption, GAAP divergence analysis, restatement support
Position Papers / Other Technical Accounting matters
GAAP · IFRS
Audit-defensible memos for complex judgments and accounting elections
Capabilities

Key focus areas

Our structured approach ensures comprehensive coverage across every aspect of this service.

Position Papers
Equity Instruments
M&A Accounting
Revenue Recognition
How It Works

Our approach

01
Assess & Interpret

We evaluate your complex transaction or accounting question against US GAAP, IFRS, and the relevant technical literature to determine the right accounting treatment.

02
Document & Defend

We prepare detailed position papers, memoranda, and technical documentation that are audit-defensible and easy for stakeholders to follow.

03
Implement & Coordinate

We support the implementation of the accounting conclusion, coordinate with auditors and tax advisors, and ensure consistent application going forward.