Technical accounting opinions that turn grey areas into documented positions.
IFRS, UK GAAP and US GAAP interpretations, complex transactions, consolidation and revenue recognition - with written technical memos your auditor and board can rely on.
Judgement calls deserve more than a hallway conversation.
We document how standards apply to your facts: business combinations, goodwill and impairment, leases, financial instruments, hedge accounting, revenue under IFRS 15, share-based payments and restructuring provisions. Output is a partner-signed technical memorandum with alternatives, disclosure language and implementation steps.
Before work begins, we clarify the operating context, governance expectations, and commercial pressures behind the brief. That gives the engagement a clear purpose before technical analysis starts.
The result is a more complete advisory view: what matters now, where risk may surface next, and how recommendations can be implemented without creating unnecessary hand-offs or ambiguity.
Scope
Clarify the decision, deadline, stakeholders, and evidence standard before work begins.
Delivery
Combine partner judgement, technical review, and practical implementation planning in one workstream.
Follow-through
Convert findings into owners, actions, and next steps that leadership can track after the session.
Business combinations
Purchase-price allocation, goodwill, earn-outs and contingent consideration under IFRS 3.
Impairment
CGU definition, discount rates, sensitivity and disclosure under IAS 36.
Group reporting
Consolidation scope, foreign currency, non-controlling interests and common control transactions.
Revenue recognition
IFRS 15 scoping, principal vs agent, licence and SaaS contract bundling.
Financial instruments
Classification, measurement, hedging documentation and ECL under IFRS 9.
Restructuring & provisions
Onerous contracts, restructuring and exit provisions with clear recognition criteria.
Transaction closing with an open technical point?
Most memos can be turned around within the week if documents are complete.