Transaction accounting

Complex transactions often require documented analysis, GAAP interpretation and some judgement. An inexperienced finance team makes the accounting for these non-routine/complex transactions prone to errors. Our team of professionals deals with such transactions regularly. We offer our transaction accounting services for specific needs of companies which have either entered into or are contemplating entering into a complex transaction:

Typical examples of complex transactions we regularly deal with:

  • Business combinations
  • Financial instruments
    • Debt v equity classifications
    • Embedded derivatives
    • Modification of financial instruments
  • Shareholder agreements with investors
  • Joint venture agreements
  • Power purchase agreements
  • ESOP schemes
  • Assessment of control over an investee
  • Recognition of deferred taxes
  • Complex leasing arrangements/embedded leases
  • Service concession arrangements
  • Revenue recognition, assessment of performance obligations

What do we deliver?

  • Advise on structuring transactions
  • Technical accounting memos
  • Accounting opinions