CEC provides technical accounting and consultation services that bridge the gap between standards and execution — helping management and auditors align on complex accounting judgments.

CEC’s advisory services address complex or non-routine accounting matters that require specialized knowledge of IFRS and US GAAP. We deliver clear, defensible documentation that stands up to auditor and regulatory scrutiny.

Our services include:

• Business Combinations (IFRS 3 / ASC 805): Purchase price allocation and acquisition accounting.

• Revenue Recognition (IFRS 15 / ASC 606): Contract review, variable consideration, and multi-element arrangements.

• Share-Based Payments (IFRS 2 / ASC 718): Valuation, graded vesting, and performance condition modeling.

• Financial Instruments (IFRS 9 / ASC 825): Classification, impairment, and embedded derivative analysis.

• Leases (IFRS 16 / ASC 842): Right-of-use asset measurement and transition calculations.

• Equity Method & Joint Arrangements (IAS 28 / IFRS 11 / ASC 323): Influence assessment, consolidation, and disclosure.

• Impairment & Valuation (IAS 36 / ASC 350): DCF testing and CGU identification.

• Segment Reporting (IFRS 8 / ASC 280): Operating-segment definition and KPI alignment.