Technical Accounting

Cut Through the Complexity

As a business owner, you execute complicated, impactful deals on a near-daily basis.

And the repercussions of these deals impact how transactions are recorded in your financial statements. Accurately documenting how deals influence your financial records can take hours of research and review – especially for companies pursuing IPOs, SPACs, or other capital markets transactions. While some companies have the time and expertise necessary to prepare technical accounting memos in-house, many do not.

Our accounting position papers:

  • Describe the background of the issue
  • Provide any supporting literature
  • Present a well-supported conclusion

Why Choose Centri’s Technical Experts?

  • Senior-led execution
  • An award-winning team that’s responsive to your needs
  • Access to market-leading AI tools
  • Deep expertise in highly scrutinized standards
  • Strategic support that bridges gaps between theory and execution
  • Specialization in public and private companies across industries

If you’d rather focus on growing your business than researching accounting guidance and assembling a position accordingly, consult with Centri. Our team of experts has the knowledge and research tools to assemble an accurate, technically-sound position paper – an essential part of capital markets readiness for IPOs, SPAC transactions, and other complex deals – for use by regulatory agencies and auditors.

Meet Our Technical Accounting Team

Centri’s team of experts is ready to help you with technical accounting and capital markets accounting advisory services. You can learn more about our specialists on the One Team page.

Blake Roberts

Partner
Technical Accounting Practice Leader

We provide the following services:

Our experienced accountants combine their robust technical skills with a solid understanding of U.S. GAAP, IFRS, and other generally accepted accounting principles, including local GAAP. With deep experience in both accounting and capital markets, our team can navigate complex accounting databases to find any relevant accounting standards necessary for your position paper – especially in preparation for audits, public filings, or capital markets transactions like IPOs and SPAC mergers.

Accounting position papers keep stakeholders informed of how updated policies and processes will affect your financial statements. These documents are especially critical for capital markets readiness, helping ensure transparency and compliance throughout the IPO or transaction process. Here’s a closer look at our technical accounting services, which support both day-to-day financial reporting and capital markets preparation:

  • Current Expected Credit Losses
  • Revenue Recognition Analysis
  • Lease Accounting Analysis
  • Business Combination Analysis
  • Purchase Price Allocations
  • Financial Instruments and Derivatives
  • Variable Interest Entities (VIEs)
  • Stock Compensation Matters
  • Segment Reporting Analysis
  • IFRS to U.S. GAAP Analysis
  • Discontinued Operations Analysis
  • Debt Extinguishment and Modifications
  • Tax advisory support

Looking For More Support?

Here are some other related services that can be helpful depending on the goals you have for your business.

Audit Support

Risk Advisory

Tax Advisory

Need Our Technical Accounting Services?

Our Life Sciences Focus

Life science companies often have a longer and more uncertain path to profitability, as you need to invest heavily in research and development, clinical trials, and preparing to go to market. Centri can help you address these unique accounting needs by supporting your team with:

  • Revenue recognition
  • Accounting for R&D costs
  • Variable Interest Entities (VIEs)
  • Accounting for leases under ASC 842

Our Real Estate Focus

Whether you’re a family business with a real estate investment, a real estate fund with a growing portfolio, or a real estate investment trust (REIT), we’ll help you address areas that require immediate attention. Our technical accounting research & preparation of position papers include:

  • Acquisition accounting & purchase price allocation in real estate transactions
  • Analysis of joint ventures & evaluation of variable interest entities
  • Accounting for loan participation agreements
  • Evaluation of stock-based compensation & other long-term incentive awards
  • Assessment of conclusions around debt extinguishments vs. modification & proper accounting treatment

Our Technology Focus

Whether you manage or are investing in a technology or software company, our team will provide the attention you need in complex business models. Some of the technical accounting items used most by our technology clients include:

  • Business Combination Analysis
  • Revenue Recognition Analysis
  • Stock Compensation Matters
  • Financial Instruments and Derivatives

Our Capital Markets Focus

The intricacies of technical accounting within the capital markets can be like navigating a maze, thanks to complex transactions and evolving accounting standards. We understand your concerns and the importance of having accurate financial reporting for sophisticated instruments or unique business arrangements. Our technical accounting experts can provide the clarity you need to address what’s complex, helping you always present a true and fair view of your financial position to the market.