Complex Accounting Advisory
Technical expertise for complex transactions and specialized accounting treatments.
Get Technical SupportWhy Complex Accounting Advisory Matters
Certain transactions and arrangements—financial instruments, revenue recognition for complex contracts, lease accounting, share-based payments—require specialized technical expertise due to their complexity and the significant judgment involved. Misapplication of these standards can lead to material misstatements, audit qualifications, and stakeholder concerns.
Our complex accounting practice provides deep technical expertise on the most challenging IFRS standards, helping you navigate specialized accounting treatments with confidence and ensuring your financial statements properly reflect economic substance.
Specialized Technical Accounting Solutions
Revenue Recognition (IFRS 15)
Expert guidance on complex revenue recognition matters including multiple-element arrangements, variable consideration, contract modifications, and principal vs agent assessments.
- Five-step model application for complex contracts
- Performance obligation identification and allocation
- Variable consideration and constraint analysis
- Contract modification and principal/agent assessments
Lease Accounting (IFRS 16)
Complete support for lease accounting including lease identification, measurement, subsequent accounting, and disclosure preparation for both lessees and lessors.
- Contract assessment and lease identification
- Right-of-use asset and lease liability calculations
- Lease modification and remeasurement scenarios
- Lessor accounting and sale-leaseback transactions
Financial Instruments (IFRS 9)
Technical advisory on classification, measurement, impairment, and hedge accounting for financial instruments including derivatives and structured products.
- Financial asset classification and SPPI testing
- Expected credit loss (ECL) modeling and impairment
- Fair value measurement and valuation techniques
- Hedge accounting designation and effectiveness testing
Share-Based Payments (IFRS 2)
Specialized accounting for employee stock options, restricted stock units, phantom shares, and other share-based compensation arrangements.
- Equity vs cash-settled classification
- Fair value measurement and valuation models
- Vesting condition analysis and accounting
- Modification and cancellation accounting
Complex Financing & Hybrid Instruments
Advisory on equity vs debt classification, convertible instruments, preference shares, and structured financing arrangements requiring careful analysis.
- Financial liability vs equity classification (IAS 32)
- Compound instrument separation and measurement
- Convertible debt and conversion feature accounting
- Preference share and perpetual debt classification
Benefits of Complex Accounting Expertise
Correct Application
Ensure complex standards are properly applied, avoiding material misstatements and audit issues.
Informed Decision-Making
Understand accounting implications of transactions before commitments are made.
Reduced Audit Risk
Minimize qualification risk on complex matters through technically sound accounting treatments.
Stakeholder Confidence
Build trust with auditors, investors, and regulators through technically rigorous accounting.
Why Choose Advisiti
Deep Technical Expertise: Specialized knowledge of the most complex IFRS standards and their practical application.
Transaction Experience: Extensive experience applying complex accounting across diverse industries and transaction types.
Clear Communication: Ability to explain complex technical matters in understandable terms for business stakeholders.
Quality Focused: Thorough documentation and robust technical positions that stand up to external auditor scrutiny.
Master Complex Accounting Treatments
Access specialized expertise for your most technically challenging accounting matters.