Accounting Clarityfor Complex Transactions

Specialist Transaction Accounting & IFRS Advisory

We help CFOs, M&A advisers and accounting firms work out how a transaction will be accounted for under IFRS — before the terms are fixed, not after. We build the technical position, write the audit-ready memorandum that supports it, and stand behind it when the auditors ask.

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Our work sits at the intersection of M&A and financial reporting, where transaction structures can create significant accounting judgments and require careful interpretation of IFRS.

What we advise on

Nine areas where the accounting outcome depends on how the transaction is structured.

01

Pre-Transaction Structuring

Accounting analysis of proposed transaction structures before execution, helping management understand how alternative structures affect financial reporting and identify a commercially suitable approach that achieves the intended objectives within IFRS.

  • Compare the accounting implications of alternative transaction structures
  • Assess available accounting options, policy choices and significant judgements where IFRS permits alternatives
  • Review key contractual terms before they become fixed
  • Evaluate expected effects on recognition, measurement, presentation and disclosures
  • Identify matters that may require specialist valuation, legal or other external input
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02

Technical Opinions & Auditor Review Support

Audit-ready accounting memoranda, independent technical opinions and support through auditor review, technical challenge and resolution of accounting matters.

  • Technical accounting memoranda and position papers
  • Independent review of proposed accounting positions
  • Support in responding to auditor questions and technical challenge
  • Clear documentation of facts, relevant literature, analysis and conclusion
A lit shelf of reference volumes titled IFRS, Financial Reporting, Transaction Advisory, Valuation, Strategy and Governance, beside a brass globe.
03

Business Combinations Accounting

IFRS 3 analysis covering business versus asset acquisition assessments, acquisition date, consideration transferred, purchase accounting and goodwill.

  • Business combination versus asset acquisition assessment
  • Identification of the acquirer and acquisition date
  • Consideration transferred and contingent consideration
  • Goodwill, bargain purchase and purchase accounting
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04

On-Call IFRS Advisory

A standing line to a specialist for the questions that come up between transactions. IFRS moves faster than any finance function can track alongside its day job, and most technical questions are too small for a formal engagement and too consequential to guess at. We answer them.

  • A named specialist you can call, not a general enquiry inbox
  • Same-day response on straightforward questions; a written position within 3 working days where one is needed
  • Sense-checking a treatment before you take it to your auditors
  • Early reading on new or amended standards and what they mean for your reporting
  • Available on a retainer or per-question basis
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05

Structuring Complex Deals

Analysis of acquisition financing, deferred and contingent consideration, options, puts, forwards and other instruments arising from transactions.

  • Acquisition financing and transaction-linked instruments
  • Deferred and contingent consideration
  • Options, puts, calls and forwards
  • Debt, equity and hybrid features arising from the transaction
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06

Mergers and Acquisitions Accounting

Accounting advice throughout the transaction lifecycle, from initial structuring through closing and post-acquisition reporting.

  • Pre-deal accounting assessment and transaction structuring
  • Acquisition and disposal accounting
  • Closing and post-close accounting support
  • Financial reporting and disclosure implications
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07

Pre-Audit Financial Statement Review

An independent read of the financial statements before they go to audit, identifying the areas an auditor is most likely to focus on and the positions least likely to survive challenge. Issues found in June are accounting questions; the same issues found in audit fieldwork are late adjustments, extended timelines and difficult conversations with the board.

  • Review of accounting positions, judgements and estimates most likely to attract auditor challenge
  • Assessment of whether the supporting documentation would withstand technical review
  • Identification of disclosure gaps against IFRS presentation and disclosure requirements
  • Review of accounting for transactions completed during the period, before they are examined in fieldwork
  • A written list of matters to resolve, prioritised by the likelihood of becoming an audit issue
A clipboard of ticked review points beside a magnifying glass, a bound file and a screen of charts.
08

Group Restructuring Accounting

Accounting for common-control transactions, group reorganisations, step acquisitions, partial disposals and changes in ownership interests.

  • Common-control transactions and group reorganisations
  • Step acquisitions and changes in control
  • Partial disposals and changes in ownership interests
  • Accounting policy analysis where IFRS does not prescribe a specific treatment
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09

Management Buyouts

Accounting for rollover equity, contingent payments, management incentives and arrangements involving the interaction between IFRS 2 and IFRS 3.

  • Management rollover and reinvestment arrangements
  • Management incentives and equity-linked arrangements
  • Contingent and deferred payments to selling shareholders
  • IFRS 2 versus IFRS 3 analysis
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Book free 20 minutes Not sure which of these fits? Talk it through first — twenty minutes, no charge. Book now
No chargeBook free 20 minutes to discuss a transaction

Accounting expertise throughout the deal lifecycle

We provide IFRS accounting expertise at each stage of the deal lifecycle starting from the initial thinking stage to post-close reporting.

Early thinking

Discuss the likely accounting implications of a proposed transaction.

Before signing

Identify the accounting consequences of proposed transaction structures while there is still an opportunity to influence the deal.

Transaction execution

Review sale purchase agreements, shareholder agreements, management arrangements and financing documentation for accounting implications.

Closing

Determine acquisition date, timing of consideration transfers, control conclusions and other elements of initial transaction accounting.

Purchase accounting

Support purchase price allocation, goodwill, identifiable intangible assets, deferred taxes and opening balance-sheet accounting.

Auditor review

Prepare technical accounting papers and support management through auditor review and resolution of accounting matters.

Reporting

Support financial statement presentation, disclosures and subsequent accounting arising from the transaction.

Window to influence the outcome 100%

The earlier the stage, the more room there is to shape the accounting outcome.

Our Values

Timely

Identify accounting challenges and know their impact at each stage of the transaction.

Defensible

Accounting judgements are grounded in transaction facts and IFRS.

Confidential

Safeguarding sensitive information with uncompromising discretion.

Who We Work With

Corporates

We work with CFOs and group reporting teams to navigate the accounting implications of complex acquisitions, disposals and restructurings.

Accounting & Advisory Firms

We provide specialist transaction-accounting capability to professional services firms requiring additional technical expertise on complex engagements.

Private Equity

We support private equity financial reporting teams with accounting matters arising from acquisitions, management equity arrangements, restructurings and exits.

Transaction & Legal Advisers

We work alongside transaction advisers, lawyers and valuation specialists where transaction structures have significant financial reporting implications.

We do one thing. We do not perform external or internal audits, we do not keep books, and we do not prepare tax or statutory returns. That focus is deliberate: it is what lets us advise on a position without an audit relationship shaping the answer.

How we work

  1. 01

    The first conversation is free and lasts about twenty minutes. You describe the transaction; we tell you whether there is an accounting issue worth working on, and roughly what it would take. If there is not, we say so.

  2. 02

    Most work is fixed-fee against a defined question, agreed before we start. Ongoing advisory is available on a retainer.

  3. 03

    The usual deliverable is a technical accounting memorandum: the facts, the relevant IFRS requirements, the analysis, the conclusion, and the alternatives we considered and rejected. It is written to be handed to your auditors.

  4. 04

    We run a conflict check before accepting any engagement, and we treat the existence of an enquiry as confidential.

No chargeBook free 20 minutes to discuss a transaction

About Ivy Deals

The firm is led by its full-time Managing Partner. We have a network of experienced independent professionals with complementary expertise across transaction accounting, IFRS and complex financial reporting.

Rather than maintaining a large team on a permanent basis, we draw on the specialist in our network whose experience fits the matter.

Learn more about Ivy Deals  →

Complex Transactions, Clear Conclusions

Where technical analysis helped management reach clear and supportable accounting conclusions.

Case Study 01 IFRS 10 · Consolidation

Control assessment in an acquisition

 Case Study 02 IFRS 15 · Revenue

Timing of revenue recognition

 Case Study 03 IFRS 9 · Expected credit losses

Remediation of an audit qualification

Book free 20 minutes to discuss a transaction

We help CFOs, finance leaders and professionals to address the accounting implications of complex transactions.

Book free 20 minutes to discuss a transaction
Ivy Deals

Accounting Clarity for Complex Transactions

Independent IFRS advisory on complex transactions. We are not auditors.

Email

irfan.mustafa@ivy-deals.com

Phone / WhatsApp

+92 321 2145916

Website

ivy-deals.com

We do not audit. Ivy Deals provides accounting advice only, which means we can take a position on a contentious matter without the independence constraints that apply to your auditors — and without any interest in the answer that is easiest to sign.

Information on this website is general in nature and does not constitute accounting, legal, tax, investment or other professional advice. Accounting conclusions depend on the specific facts and circumstances of each transaction and the applicable reporting framework. Formal advice should be obtained before acting on any information contained on this website.