Technical Accounting & Reporting

Clear Numbers Are the Key to Investor Trust

Whether you are an entrepreneur looking for an exit or a Private Equity group managing several companies, one thing is sure: everyone wants to see clean, high-quality books. When your financial reporting is vague or messy, it doesn’t just create a headache for your team—it can actually stand in the way of your next deal.

We help you get it right. You shouldn’t have to spend your time worrying about every new rule change or technical detail. We believe your accounting should be a solid foundation that helps you grow, not a constant source of stress. At Calvetti Ferguson, we step in to handle the complex aspects of your reporting, allowing you to focus on running your business.

Specialized Technical Support for Major Milestones

We act as an extension of your finance department, bringing the specialized technical skills you need to handle significant transitions and rigorous audit requirements.

M&A and Transaction Accounting

Accounting for a merger or acquisition is a huge lift that often requires specialized documentation for auditors. We provide the Day One support necessary to ensure the numbers are recorded correctly from the outset.

• • • Business Combinations (ASC 805): Managing purchase price allocations and analyzing asset vs. business acquisitions.
    • Carve-Outs: Preparing specialized standalone financial statements for divestitures.
    • Consolidation Matters: Handling complex ownership structures, equity method investments, and Variable Interest Entities (VIEs).
    • GAAP vs. IFRS: Managing seamless conversions between international and domestic standards.

Strategic Reporting & Disclosure Assistance

Whether you’re getting ready for an IPO or meeting recurring loan covenants, your reports need to be sharp. We help you prepare the technical memos and disclosures that satisfy both investors and auditors.

• • • SEC Reporting: Assistance with periodic reports (10-K, 10-Q) and registration statements (S-1, S-4).
    • Pre-IPO Financials: Building the financial foundation and “uplift” required before a company goes public.
    • Restatements & Error Corrections: Providing the technical analysis and documentation to navigate historical statement issues.

Implementation of New Accounting Standards

Adopting new guidelines shouldn’t slow down your daily work. We help you research, document, and implement new standards with audit-ready technical memorandums.

• • • Revenue Recognition (ASC 606): Assessing contract terms and performance obligations to ensure revenue is recorded correctly.
    • Lease Accounting (ASC 842): Helping you move leases onto the balance sheet and managing ongoing tracking.
    • Credit Losses (CECL/ASC 326): Implementing models to estimate and record credit losses.
    • Complex Financing: Accounting for sophisticated debt and equity deals, including derivatives and stock-based compensation (ASC 718).

Professionalizing Your Finance Function

By professionalizing your accounting now, you do more than keep the auditors happy. You make your business deal-ready at all times. Our team works across the business lifecycle to ensure your financials protect what the owner has built while meeting the demands of any investor.