TECHNICAL ACCOUNTINGPART OF THE FRACTIONAL CFO SCOPE

Technical accounting and revenue recognition.

Revenue is booked the way it has always been booked, on a basis that made sense internally and has never been written down. Leases sit in a spreadsheet. Options and SAFEs have never been tied back to the cap table. Then an auditor, a lender or a buyer applies the actual framework, and a policy question becomes a restatement, a price adjustment or a delayed close — usually at the worst possible moment.
WHAT WE DO ABOUT IT, BELOWUNITED STATES AND CANADA
How We Run It
01 / 03
What we actually do, in the order we do it.

We apply the correct framework to the transactions that carry judgement: revenue recognition under ASC 606 or IFRS 15 — performance obligations, standalone selling price, variable consideration, principal against agent — leases under ASC 842 or IFRS 16, stock compensation under ASC 718, and purchase price allocation on anything acquired.

Each position is written up as a memo an auditor can read and accept, before the audit rather than during it. Cash-to-accrual conversions, US GAAP against ASPE against IFRS, carve-out and standalone statements, consolidation and non-controlling interests, and the reserves that get challenged — bad debt, warranty, inventory, impairment.

We prepare the position and the evidence for it. Your auditor audits it, which is the correct order and the one that holds up.

BROUGHT IN FOR THIS, AT NO CHANGE TO THE FEE

Technical accounting specialists who write the memo your auditor will read

What Changes
02 / 03
What you can do afterwards that you cannot do now.
Hand your auditor a written position instead of a conversation. Enter diligence with revenue booked on a basis that survives a policy review. Close an acquisition with an opening balance sheet that is already right.
Who Arrives With This
03 / 03
The sentences that usually bring somebody to this page.
Nobody arrives asking for a workstream. They arrive with a situation, and this is one of the two or three we would put against it.
“The auditor is questioning how we book revenue”
THE OTHER SIXTEEN
The rest of the scope.
Nobody needs all of it at once. The diagnostic decides which two or three matter first in your business, and you keep that assessment either way.
Planning and forecastingReporting, KPIs and the boardCash, treasury and working capitalControls, systems and the closeDebt and lendersEquity and investorsTransactionsValue, exit and successionPricing, margin and unit economicsTax coordination and incentivesCross-border and multi-entityCompensation and the finance teamRisk, fraud and crisisCapital allocation and investment appraisalTurnaround and profit improvementGovernance and stakeholders
SEE THE FULL SCOPE →
What Happens Next

Tell us what your month looks like. We will tell you whether this is the first thing to fix.

One hour on your business, with the CFO who would hold the seat rather than a salesperson. Nothing to prepare and nothing to sign. A written note back within two working days saying what we heard and what we would look at first.
BOOK A CONVERSATIONREAD THE AGREEMENT
ONE HOUR · NO CHARGE · A WRITTEN NOTE BACK WITHIN TWO WORKING DAYS
THE HOURWhat the business does, how the cash moves through it, and what would have to be different in a year.
THE NOTEWhat we heard and what we would look at first, in writing, within two working days.
THE PODThe CFO and controller who would hold your seats, each with a named backup behind them.
THE STANDARDClose by the seventh working day, pack on the eighth, and a published response standard in between.