Technical Accounting
Complex Accounting Standards,
Handled Correctly
Deep Standards Expertise
Authoritative guidance on US GAAP and IFRS -- from revenue recognition and lease accounting to equity instruments and business combinations.
Audit-Ready Documentation
Technical memos and position papers structured the way Big 4 auditors expect, reducing back-and-forth and keeping your audit on schedule.
Transaction and IPO Ready
Technical accounting support specifically built for companies navigating capital raises, going-public transactions, and complex one-time events.
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
Technical Accounting Support for Complex Reporting Environments
What makes us different?
Technical accounting issues arise at every stage of a company’s life — when a new contract structure raises revenue recognition questions, when an acquisition requires purchase price allocation, or when a new standard takes effect and management needs to assess its impact. These situations require precise analysis, well-documented positions, and conclusions that will hold up under auditor and regulatory scrutiny.
Corviniti provides technical accounting research and implementation support to management teams that need an authoritative, well-reasoned answer quickly. We work directly with your finance and accounting team to analyze the applicable guidance, document the accounting position, and prepare the technical memos your auditors expect to see.
Our team has extensive experience with the standards that matter most to growth-stage and public companies — revenue recognition, lease accounting, equity and debt instruments, business combinations, and stock-based compensation, among others. We understand what auditors look for and how to structure documentation that supports a clean audit with minimal back-and-forth.
We help with:
- Revenue Recognition (ASC 606): Analyze contract structures, identify performance obligations, and document the accounting conclusions that support your revenue policy.
- Lease Accounting (ASC 842): Assess lease classifications, calculate right-of-use assets and liabilities, and prepare the disclosures required under the standard.
- Business Combinations (ASC 805): Perform purchase price allocations, identify and fair-value intangible assets, and document acquisition accounting positions.
- Equity and Debt Instruments (ASC 480 & 815): Analyze and classify complex financial instruments including convertible debt, SAFEs, warrants, and preferred equity tranches.
- Stock-Based Compensation (ASC 718): Review equity award structures, calculate fair values, and prepare the accounting entries and disclosures required for equity compensation plans.
- Variable Interest Entities (ASC 810): Assess consolidation conclusions for VIEs and prepare documentation supporting management’s primary beneficiary analysis.
- IFRS vs. US GAAP Conversions: Identify and quantify differences between IFRS and US GAAP for companies entering US capital markets or managing dual-reporting requirements.
- New Standard Implementation: Assess the impact of new accounting standards on your financial statements, determine the adoption method, and prepare the required disclosures.
- Impairment Analysis: Support goodwill and long-lived asset impairment testing under ASC 350 and ASC 360, including triggering event assessments and documentation.
- Technical Accounting Memos: Draft clear, audit-ready position papers on any significant accounting judgment, estimate, or policy election.
Related Services
Technical Accounting Services
Revenue Recognition Consulting
Contract analysis, performance obligation identification, and ASC 606 policy development for all revenue models.
ASC 606 Revenue Recognition
Implementation and ongoing compliance support for ASC 606, including transition calculations and SEC disclosure preparation.
Lease Accounting Advisory
Lease classification, ROU asset calculation, and ASC 842 compliance for lessees and lessors.
ASC 842 Lease Accounting
Full ASC 842 implementation, modification accounting, and ongoing lease portfolio management.
Stock-Based Compensation
Equity award classification, fair value calculation, and ASC 718 expense recognition and disclosure.
Convertible Debt Accounting
Classification and measurement of convertible notes, SAFEs, warrants, and other complex financial instruments.
Goodwill Impairment Testing
Annual and interim goodwill impairment assessments under ASC 350, including qualitative and quantitative analysis.
Accounting Policy Development
Development and formalization of accounting policies that reflect your business model and satisfy auditor requirements.
Why Choose Us?
Big 4 expertise,
boutique agility
Corviniti combines Big 4 technical accounting depth with the responsiveness of a dedicated boutique. We deliver well-reasoned, audit-ready accounting conclusions with the speed and senior attention that complex situations require.
Startups and US Capital Markets are our focus
From venture-backed startups working through their first complex accounting question to established public companies managing ongoing technical issues, Corviniti provides the expertise and documentation needed to support accurate, defensible financial reporting.
- Startup and Fundraising Focused (including Venture Capital)
- 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 the accounting issue you are working through or the standard you need help implementing. We will respond within 24 hours.
Learn More From
Frequently Asked Questions
We cover the full range of complex US GAAP and IFRS issues that arise for growth-stage and public companies. This includes revenue recognition (ASC 606), lease accounting (ASC 842), business combinations and purchase price allocation (ASC 805), equity and debt instrument classification (ASC 480 and 815), stock-based compensation (ASC 718), variable interest entities, impairment testing, and new standard adoption, among others.
Yes. We regularly engage on a project basis for specific transactions or accounting questions with defined timelines. After a brief scoping call, we can typically begin the analysis within a few days and deliver a technical memo within the timeframe the situation requires.
Yes. We work on management’s side to build the accounting position and supporting documentation before it goes to your auditors. In many cases, having a well-prepared technical memo shortens the audit conversation significantly and reduces the back-and-forth that drives up fees.
Our memos follow the standard structure that Big 4 auditors expect — a description of the facts and circumstances, identification of the applicable accounting guidance, application of that guidance to your specific situation, and a clear conclusion. We include supporting calculations, references to the codification, and an analysis of alternatives where relevant.
Yes. We perform impact assessments for new standards, including a review of how the standard applies to your specific contracts, instruments, or operations, an estimate of the quantitative effect on your financial statements, and a recommended adoption approach and timeline.
Yes. This is a common pre-IPO situation. We analyze the historical accounting, identify corrections, prepare the restated financial statements, and document the adjustments in the format your PCAOB auditors require.
When the guidance is ambiguous or requires significant judgment, we research analogous guidance, review relevant SEC staff guidance and comment letter patterns, and document a well-reasoned conclusion that management can support. We are straightforward about the degree of judgment involved and any positions that carry higher audit risk.
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.
