The technical knowledge, experience, and problem solving ability of Brysona allows us to quickly resolve complex financial and accounting issues.
COMPLEX ACCOUNTING CALCULATIONS
Consolidation Adjustments
Computing adjustments for the consolidation of financial statements of subsidiaries, including eliminating intercompany transactions, adjusting for differences in accounting policies, and recognizing non-controlling interests
Fair Value Measurement
Calculating the fair value of financial instruments, assets, or liabilities using valuation techniques such as discounted cash flow (DCF), market comparable, or option pricing models
Expected Credit Loss (ECL)
ECL (IFRS 9) stands for Expected Credit Loss, representing the estimated amount of money a party expects to lose on its lending or investment portfolio due to the risk of non-payment by borrowers. It is calculated based on factors such as historical data, economic conditions, and credit risk assessments. It has two approaches for calculation simplified and general
Impairment Testing
Assessing impairment of assets, including goodwill, intangible assets, and property, plant, and equipment, by comparing their recoverable amounts to their carrying amounts and recognizing impairment losses when necessary.
Stock-Based Compensation Valuation
Valuing equity-based compensation such as stock options, restricted stock units (RSUs), or stock appreciation rights (SARs) using option pricing models or other valuation methodologies
Lease Accounting
Determining lease liabilities and right-of-use assets for operating leases and finance leases under accounting standards such as IFRS 16, considering lease terms, discount rates, and lease payments.
Pension and Employee Benefit Valuation
Calculating the present value of pension obligations, post-employment benefits, or other employee benefits using actuarial methods, mortality tables, and discount rates.
Revenue Recognition Analysis
Analyzing complex revenue arrangements, such as long-term contracts, multiple-element arrangements, or arrangements with variable consideration, to determine the timing and amount of revenue recognition.
Business Combination Accounting
Analyzing the accounting treatment of business combinations, including purchase price allocation, recognition of goodwill, identification of intangible assets, and measurement of contingent consideration.
Tax Provision Calculation
Computing current and deferred tax provisions based on tax rates, tax laws, tax planning strategies, and uncertain tax positions, considering the impact on financial statements under accounting standards such as IAS 12.
Hedge Accounting Analysis
Assessing the effectiveness of hedging relationships, measuring fair values of hedging instruments and hedged items, and determining the accounting treatment of hedge relationships under IFRS 9.
Financial Instruments Valuation
Valuing complex financial instruments, such as derivatives, structured products, or convertible securities, based on market prices, interest rates, credit risk, and other relevant factors.
Consolidation of Variable Interest Entities (VIEs)
Determining whether an entity should be consolidated based on control criteria, assessing variable interests, and computing consolidation adjustments for VIEs under IFRS 10.
Custom Financial Modelling
Developing customized financial models for scenario analysis, forecasting, budgeting, or strategic planning purposes, incorporating complex assumptions, projections, and financial metrics tailored to specific business needs.