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The hardest questions in a set of accounts are rarely about arithmetic

PSAK & IFRS applied to the hard questions.

Position papersComplex transactionsNew-standard adoptionRestatements
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Technical Accounting Advisory

The hardest questions in a set of accounts are rarely about arithmetic, they are about judgement under the standards. We advise on the application of PSAK and IFRS to complex, unusual or first-time transactions.

The value is greatest when the opinion is sought before the transaction closes, not after the auditor has questioned it.

What we do
  • Accounting-policy opinions & position paperswritten reasoning that can be filed with the audit documentation.
  • Complex & non-routine transactionsbusiness combinations, compound instruments, restructurings and leases.
  • New-standard adoption & transitionquantifying the impact and drafting transition disclosures.
  • Prior-period corrections & restatementshandling errors and changes in policy correctly.
Technical Accounting Advisory

When to bring us in

Before the transaction closes

The structure can still be adjusted while the accounting consequences are known early.

01

When a standard changes

Transition impact is almost always wider than first assumed.

02

When the auditor raises a question

A strong position paper shortens the discussion considerably.

03

Ahead of an IPO or funding round

Accounting policy comes under far closer outside scrutiny.

04

It starts with one conversation

The initial consultation is free of charge. Tell us where your company stands and we will help map the next step.

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