Technical notes for high-stakes reporting.

Audit readiness April 2026 10 min

PCAOB inspection themes still shaping 2026 audit readiness

Valuation March 2026 11 min

OPM backsolve in a down round: reconciling 409A with secondary evidence

Technical accounting February 2026 9 min

ASC 805 carve-outs: three recurring measurement traps

Valuation January 2026 9 min

Fair value is not nominal value in rollover equity

Technical accounting December 2025 8 min

Why an independent opening balance sheet walk-across pays for itself

Advisory November 2025 8 min

Where fractional controllership outperforms a rushed full-time hire

Technical accounting October 2025 10 min

ASC 842 IBR: building a rate you can actually defend

Technical accounting September 2025 8 min

When the Private Company Council alternative can simplify ASC 805

Technical accounting August 2025 8 min

Earnouts get harder after close: the Day 2 accounting problem

Technical accounting July 2025 8 min

Debt analysis in sponsor-backed refinancings

Valuation June 2025 9 min

Stock compensation modifications after tenders and recapitalizations

Technical accounting May 2025 9 min

Bundled hardware, software, and services under ASC 606

Valuation April 2025 8 min

Goodwill impairment without year-end drama