TECHNICAL ACCOUNTING ADVISORY · TAA
Every GAAP Complexity. Resolved.
We don't interpret the standard and leave you to apply it. We deliver the output — the journal, the restatement, the disclosure, and the auditor brief.
THE TAA DISTINCTION
Most finance teams know the standard exists. Very few can quantify the gap, restate the number, and hand the auditor a brief they cannot challenge.
- We produce the output. Not the opinion.
- Every position references the applicable paragraph. Not general practice.
- We operate across Ind AS, IFRS, and UK FRS 102 — natively, not through translation.
THE EIGHT DISCIPLINES
Our Technical Practice Areas
REVENUE · IFRS 15 · IND AS 115
Complex multi-element arrangements, variable consideration, contract modifications, and principal vs agent determinations — resolved with a policy memo, revised journals, and disclosure ready for your auditor's first review.
Common triggers: SaaS contracts · Long-term projects · Bundled services · Distributor arrangements
CONVERSION · ACCOUNTING BASIS
We convert cash-basis records into full accrual financial statements — identifying prepayments, accruals, deferred income, and the correct capitalisation of expenditure. Delivered ahead of your first statutory audit, fundraise, or investor due diligence process.
Common triggers: First statutory audit · Fundraise preparation · Investor due diligence
CONVERSION · IFRS ADOPTION
Full conversion project management — gap analysis, transition date determination, opening balance sheet, restated comparatives, and first IFRS-compliant financial statements with complete IFRS 1 disclosures. We manage the auditor relationship throughout.
Common triggers: Cross-border listing · International investors · Group policy alignment
CONSOLIDATION · IFRS 10 · IFRS 3
Consolidated financial statements for complex multi-entity groups — intercompany eliminations, acquisition accounting, NCI calculations, and foreign currency translation under IAS 21. We also build the consolidation model your team can maintain independently.
Common triggers: Multi-jurisdiction groups · Cross-border acquisitions · First-time consolidation
RESTATEMENT · IAS 8
When errors or policy changes require prior period restatement, we manage the technical assessment, quantification, comparative adjustments, and IAS 8 disclosures — producing documentation that satisfies your auditors and protects your board.
Common triggers: Auditor-identified error · Policy change · Regulatory requirement
IMPLEMENTATION · STANDARDS ADOPTION
As IFRS standards become effective, we assess the impact on your specific financials and implement the required changes — IFRS 16 lease liabilities, IFRS 9 ECL models, IFRS 17 insurance contracts. Impact assessment, adoption approach, and full implementation in one engagement.
Common triggers: Effective date approaching · Audit requirement · Group mandate
PPA · IFRS 3 · BUSINESS COMBINATIONS
Post-acquisition IFRS 3 requires identification and fair valuation of all acquired assets and liabilities — including intangibles not on the target's balance sheet. We manage the full PPA within the 12-month measurement period, coordinating valuers and auditors directly.
Common triggers: Acquisition closing · PE portfolio requirement · Audit trigger
REVIEW · DISCLOSURE · QUALITY
We review financial statement drafts for technical accuracy, disclosure completeness, and presentation quality — benchmarked against current best practice and auditor expectations. Delivered as a structured review report with standard references.
Common triggers: Pre-audit review · Board presentation · IPO preparation · Investor pack
All positions reference the current effective standard. We do not rely on superseded guidance.
OUR METHODOLOGY
How We Resolve Every Technical Question
STEP 01
Issue Identification
We define the question precisely before we answer it — the applicable standard, materiality threshold, and stakeholder relying on the position.
STEP 02
Standards Research
Every position is researched against the current effective paragraph — IFRS, Ind AS, or FRS 102. IFRIC interpretations and jurisdiction modifications reviewed in full.
STEP 03
Technical Position
A paragraph-referenced written memo — judgement documented, benchmarked against practice. Designed to survive auditor challenge on first receipt.
STEP 04
Implementation + Liaison
Journals posted. Disclosures drafted. Auditor queries answered. We stay actively involved until the position is accepted — not just until the memo is sent.
"The question was IFRS 15. The output was a policy memo, twelve revised journals, and a disclosure their auditor accepted in three days."
— Prantho Global, Technical Engagement
WHO WE SERVE
TAA Is Built For:
Finance professionals who need more than an interpretation — they need the output, the document, and the auditor sign-off.
Finance Directors with a Technical Gap
When the standard exists but applying it requires more than general knowledge — a specific accounting position, a defensible journal, and disclosure language your auditor won't query.
Groups Preparing for a First IFRS Audit
First-time IFRS reporters face simultaneous demands — opening balance sheet, restated comparatives, new disclosures — often with no internal technical resource to manage them.
CFOs Post-Acquisition Facing a PPA Deadline
The 12-month measurement period under IFRS 3 is non-negotiable. We step in immediately post-close and manage the full allocation, coordinating valuers and auditors in parallel.
CFS · CFO SUPPORT
TAA resolves the question. CFS owns the execution that follows.
Explore CFO SupportMFS · MANAGED FINANCE SERVICES
Once the accounting policy is set, MFS applies it — month after month.
Explore Managed FinanceBring us the technical question.
We'll return the standard, the position, the journal entry, and the document your auditor needs.