Significant complex non-routine technical accounting matters.
Audit preparation and support, including project management for the audit
U.S. GAAP and IFRS conversions
Drafting SEC preclearance and consultation
correspondence and SEC comment letter responses
Implementation and adoption of new accounting standards
SEC Reporting
Financial statement preparation, including support for 10-K, 10-Q, S-1, S-3, S-4, F-1, 20-F, and other public company filings.
Revenue Recognition
- Adoption of new revenue recognition standard (ASC 606) including drafting position papers and policy memos
- Implementation of new policies, including assessing gross vs. net issues, variable consideration, contract modifications, timing of SaaS and software revenue, etc.
- Preparation of standalone selling price (SSP) calculations and subledger detail calculations for monthly revenue recognition
- Providing ongoing assistance with analyzing customer contracts
Stock-Based Compensation
Preparation of stock compensation calculations and memos to support management’s inputs and assumptions for Black Scholes Model valuation
Drafting memos to address accounting for performance and market-based awards
Drafting memos and calculations to support the accounting for stock modifications, cheap stock, secondary transactions and repurchases, and other technical issues
Business Combinations
- Drafting memos to support business combination accounting conclusions, including purchase accounting memos
- Preparation of opening balance sheet workbook, Day 1, and push-down accounting
- Preparation of SEC and GAAP proformas
- Drafting memos to support conclusions for contingent consideration and earnouts
- Preparation of replacement award calculations
- Assessment of business combination vs. asset acquisitions, etc.
Lease Accounting Analysis
- Adoption of new lease standard (ASC 842), including drafting memos and policies
- Implementation of new policies and calculation of ROU assets and lease liabilities and determination of incremental borrowing rates (IBR)
- Assessment of lease agreements for embedded leases
- Providing ongoing assistance with analyzing lease agreements
Other Technical Accounting
- Drafting memos for debt and equity issuances, including convertible debt and SAFEs
- Drafting memos for convertible preferred stock, warrants, derivatives, and embedded derivatives
- EPS calculations and memos, including the basic and diluted impact
- Performing a software capitalization analysis and drafting memos
- Accounting for commercialization, collaboration arrangements, and clinical trials
- Drafting memos for the accounting for variable interest entities, joint ventures, etc.
Go beyond growth?
On-Demand Expertise?