Area of intervention

IFRS & Transactions

Secure your standards judgments and capital transactions.

Who we help

The contexts we cover

  • Listed groups in IFRS transition (IFRS 18, first-time adoption, restatement)
  • Leveraged Buy-Out (LBO) targets and fund portfolio companies in first consolidation
  • Mergers and acquisitions (M&A) transactions requiring structured acquisition accounting
  • Carve-out, spin-off, partial divestment and opening balance sheet construction
  • Post-acquisition integration and accounting framework harmonization
Our scope

Our intervention areas

Four technical topics where we work on scoping, production and audit support.

IFRS 18

Impact diagnostic, new income statement structuring, MPM indicators and consolidated-management bridge. Effective 01/01/2027.

Visit the dedicated IFRS 18 page

Acquisition accounting & Purchase Price Allocation (PPA)

Fair value analysis, Purchase Price Allocation (PPA), intangibles identification, goodwill treatment and supporting documentation.

Carve-out & opening balance sheet

Standalone opening balance sheet construction, shared assets and liabilities allocation, pro forma adjustments and judgment memos.

Standards conversion

French accounting standards (French GAAP) ↔ IFRS transition: gap analysis, restatements, position documentation and auditor interaction preparation.

Engagement modes

Three formats, one team of standards experts.

Each mission adapts to context. Duration, scope and engagement level defined together before kick-off.

013 to 9 months

Operational reinforcement

A senior IFRS expert embedded in your team for the duration of the mission, operational from day one.

Typical contexts
  • Support on an ongoing capital transaction
  • Long-term absence on a sensitive IFRS position
  • Peak workload on a standards transition
Signature deliverableDocumented and auditable standards positions, complete handover file.
021 to 3 months

Scoping and cycle

Short mission focused on a specific standards topic: position memo, audit file, purchase price allocation.

Typical contexts
  • IFRS 18 position memo to produce
  • Acquisition to recognize within the close calendar
  • Audit preparation on a standards topic
Signature deliverableThe standards memo or file produced, documented and audit-ready.
036 to 12 months

Function setup or restructuring

Long-term leadership to structure standards watch and expertise in-house, transfer to autonomy.

Typical contexts
  • Creation of an internal standards cell
  • Redesign of group standards watch and doctrine
  • Training of teams on new standards
Signature deliverableStandards watch and doctrine internalized, autonomous team.
One mission, one outcome

Proof through a recent case.

IFRS & transactions

IFRS 18 diagnostic — preparing first application by 1 January 2027.

Scope framing, IAS 1 / IFRS 18 comparative, Management Performance Measures identification, income statement restructured into three categories and audit committee briefing for a listed group.

Read the full case
7standards

analyzed in light of IFRS 18 and its cross-cutting impact on the group

See all case studies

An IFRS topic or a transaction to secure?

We qualify your context, deadlines and the level of support that would actually be useful.

Speak to a partner