Technical Accounting Support

The application of Accounting and Reporting Standards in the United States provides of number of challenges for today's financial executives. Business transactions are becoming seemingly more complex, as are the applicable accounting standards. The incorrect application of these complex accounting standards can have significant consequences. Financial executives are reluctant to seek guidance in the application of these standards from the external auditor because the current regulatory environment discourages it. Financial executives need an objective resource to rely on that understands complex transactions and the authoritative literature that may apply. 

 

There are times when small public companies, particularly development stage enterprises, raise capital in the form of PIPE (Private Investment in a Public Entity) transactions. Complex accounting issues can arise from these transactions such as derivative financial instruments which can require fair value measurement. A-Frame specializes in providing advisory and consultation to clients on technical accounting issues such as these. We analyze these transactions very carefully and provide a whitepaper analysis for our clients and their auditors. Additionally, if these transactions require fair value measurement, we will perform these calculations and provide the accompanying footnote disclosures.