M&A Accounting Advisory
Accounting Advisory
Across Every Phase of a Transaction
Pre-Deal Accounting Structuring
We advise on the accounting implications of deal structure decisions before they are finalized -- so structure choices are made with full awareness of their financial reporting consequences.
Transaction Accounting Execution
We manage the accounting workstreams through close -- from opening balance sheet preparation and purchase price allocation to the first consolidated financial statements.
Post-Close Accounting Support
We provide ongoing accounting advisory after close -- integration support, measurement period management, and the technical accounting questions that consistently arise in the first year after an acquisition.
100+
Successful transactions completed
20+
Years of experience
$5 - 50m
Average size of transaction
$20-200m
Average market cap of clients across tech, manufacturing & services
M&A Accounting Advisory from Pre-Deal Through Post-Close Integration
What makes us different?
M&A transactions generate accounting complexity at every stage — before the deal closes, at the moment of close, and in the months that follow. Deal structure decisions affect how transactions are recorded. Acquisition accounting requires fair value analysis and technical documentation. Integration creates accounting questions around chart of accounts alignment, intercompany eliminations, and combined entity reporting. Each phase requires experienced accounting judgment, and gaps in any of them create audit exposure and financial reporting risk.
Corviniti provides M&A accounting advisory across the full transaction lifecycle. We advise on the accounting implications of deal structure, manage the acquisition accounting process, prepare the required technical documentation, and support the finance team through the post-close integration period. We work alongside your internal team, external auditors, and deal counsel to ensure accounting issues are identified and resolved at the right time.
Our team has Big 4 transaction advisory experience across a range of deal types — strategic acquisitions, private equity add-ons, SPAC mergers, divestitures, and joint ventures. We understand the accounting issues each structure generates and how to address them efficiently.
We help with:
- Pre-Deal Accounting Structuring Advice: Advise on the accounting implications of transaction structure alternatives — asset vs. stock deals, consideration mix, earnout design, and entity structure.
- Due Diligence Accounting Support: Identify accounting issues in the target’s financial statements that affect deal value or post-close accounting, including revenue recognition policies and historical adjustments.
- Opening Balance Sheet Preparation: Prepare the acquired company’s opening balance sheet reflecting fair value step-ups, deferred tax effects, and other acquisition accounting adjustments.
- Purchase Price Allocation: Identify and fair-value acquired assets and liabilities under ASC 805, including intangible assets, and document the allocation in audit-ready format.
- Acquisition Accounting Technical Memos: Prepare technical memos documenting accounting acquirer determination, consideration measurement, contingent consideration classification, and other key judgments.
- First Consolidated Financial Statements: Prepare the first set of consolidated financial statements reflecting the acquired entity, including intercompany eliminations and purchase accounting adjustments.
- Measurement Period Management: Manage the measurement period process — identifying new information, preparing adjustments, and ensuring the PPA is finalized within the required timeframe.
- Divestiture and Carve-Out Accounting: Support the financial reporting for divestitures and carve-outs, including discontinued operations presentation and carve-out financial statement preparation.
- Integration Financial Reporting: Support the financial integration of acquired entities — chart of accounts alignment, system migration accounting, and combined entity reporting.
- Goodwill Impairment Assessment: Support annual goodwill impairment testing under ASC 350, including quantitative and qualitative assessments and documentation of conclusions.
Why Choose Us?
Big 4 expertise,
boutique agility
Corviniti provides M&A accounting advisory with the transaction depth of a Big 4 practice and the responsiveness of a dedicated boutique. We understand the accounting issues that transactions generate and how to resolve them on deal timelines.
Startups and US Capital Markets are our focus
From growth-stage companies completing their first acquisition to established companies managing active M&A programs, Corviniti provides M&A accounting advisory that keeps transactions on track and financial statements accurate.
- Buy-Side and Sell-Side Engagements
- Built for Capital Markets (including IPO and SPAC transactions)
- Boutique Attention
- Big Four Experience
- Transaction Deadline Oriented
Contact Us To
Learn More
Call: (347) 472-1115
Email: info@corviniti.com
Tell us about your transaction and where you need accounting support. We will respond within 24 hours.
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Frequently Asked Questions
Before close, the most important accounting considerations are: whether the transaction will be treated as a business combination or asset acquisition, how the consideration structure — including earnouts and equity — will be measured and classified, what acquired intangible assets will need to be identified and valued, and how the transaction will affect the combined entity’s financial reporting going forward. Addressing these questions before close allows the accounting to be structured correctly from the outset.
A carve-out financial statement presents the financial results of a portion of a company — a business unit, product line, or subsidiary — as if it had been a standalone entity. Carve-out financials are required in several situations: when a company is selling a division and the buyer needs audited historical financials, when a portion of a business is being taken public, or when a subsidiary is being contributed to a joint venture. Preparing carve-out financials is technically complex and requires significant judgment about how shared costs and assets are allocated.
When an acquisition closes mid-year, the acquired company’s results are included in the consolidated financial statements only from the acquisition date forward — not for the full year. The prior period comparative financials are not restated. We prepare the stub-period financial statements for the acquired entity, calculate the purchase accounting adjustments for the partial period, and prepare the combined financial statements reflecting the correct presentation.
Goodwill recognized in a business combination is not amortized under US GAAP — instead, it is tested for impairment at least annually and whenever a triggering event suggests the fair value of the reporting unit may have declined below its carrying value. An impairment exists when the carrying value of the reporting unit exceeds its fair value. We support annual goodwill impairment testing, including both qualitative assessments (step zero) and quantitative assessments when required.
Yes. Joint ventures and minority investments present their own accounting questions — whether to consolidate, account for using the equity method, or measure at fair value depends on the level of control or significant influence. We analyze the structure, determine the correct accounting treatment, and prepare the required documentation and financial statement presentation.
Divestitures require accounting support in several areas: determining whether the divested business meets the criteria for discontinued operations presentation, preparing the carve-out financial statements the buyer will require, calculating the gain or loss on sale, and ensuring the remaining business’s financial statements are correctly restated to remove the divested operations. We provide support across all of these areas.
Yes. We regularly work with foreign private issuers and companies with cross-border structures, including IFRS reporting, US GAAP reconciliations, and multi-entity consolidations for companies with domestic and international subsidiaries.
In most cases, we can begin within a few days of finalizing our agreement. Our onboarding process is straightforward — a brief discovery session, a clear statement of work, and secure access setup. We do not have lengthy intake procedures that delay the start of actual work.
