Explore my content on cross- border accounting, US IPO readiness for European companies, and GAAP conversion
August 28, 2026
The deal closes. Then someone asks how the European subsidiary is going to report under U.S. GAAP. That is often the point when the accounting problems start to surface. The subsidiary has historically reported under German HGB, FRS 102, Dutch GAAP, or another local framework. The U.S. parent now needs numbers it can consolidate. The […]
Read more →July 17, 2026
Running a GAAP conversion across a single entity is manageable. Running one across nine subsidiaries in nine countries, each with a different local GAAP, is a project management problem as much as a technical accounting one. The sequencing decision made at the start determines whether the project finishes on time or stalls waiting for the […]
Read more →July 10, 2026
FRS 102 and US GAAP share some common DNA (both are accruals-based, both use similar income statement structures) but they differ materially for UK companies entering US capital markets, raising investment from US PE and VC firms, or preparing for acquisition by a US buyer. Revenue recognition, lease accounting, development costs, and deferred tax all […]
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