Weekly perspectives on the accounting, audit, and transaction topics shaping how companies report, grow, and go public.
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The one-year window measured from issuance, which management plans actually count, what gets disclosed in each outcome, and how a going concern paragraph interacts with debt covenants and the S-1.
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IPO ReadinessThe one-year window measured from issuance, which management plans actually count, what gets disclosed in each outcome, and how a going concern paragraph interacts with debt covenants and the S-1.
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Transaction AdvisoryHow to set a defensible working capital peg, define what's in and what's out, and avoid the post-close disputes that derail deal economics.
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IPO ReadinessWhy the SEC scrutinizes the ramp from your 409A value to your IPO price — and how to document common-stock valuations that survive the S-1 review.
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IPO ReadinessThe rate reconciliation and taxes-paid disclosures get far more granular — and loss-making pre-IPO companies with full valuation allowances are not off the hook.
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IPO ReadinessThe new disclosure rules apply even if you're a single-segment company — and retrospective application means the S-1 window is too late to start.
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SOX & ControlsHow to get controls-ready 12 months before your IPO — without over-engineering.
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BiotechWhen to expense, when to capitalize, and how to document it so your auditors agree.
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Transaction AdvisoryThe EBITDA adjustments that actually move price — and the ones that won't survive diligence.
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ManufacturingStandard costing, variance capitalization, and the real cost of getting inventory wrong at scale.
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IPO ReadinessA fast monthly close isn't optional once you're public. Here's how to get from 15 days to 5 — without burning out your team.
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AI & TechnologyFrom usage-based pricing to hybrid consumption-plus-subscription contracts, AI businesses are rewriting the ASC 606 playbook. Here's how to get it right.
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