Your accounting tells a
story.
Make sure it's the right one.
Accounting decisions made at inception — revenue recognition policies, capitalisation choices, provisioning approaches — compound over years. The wrong call today becomes a restatement, a regulatory notice, or a deal-breaker in due diligence tomorrow.
The policy seemed reasonable when you adopted it. It doesn't hold up in a deal room.
Accounting is not just bookkeeping — it is the language in which your business communicates its value to investors, lenders, and regulators. If that language is imprecise, the consequences follow you.
Real Estate & Construction
Revenue recognised on project completion percentage — not RERA compliant. Restated financials triggering lender covenant breaches and buyer price reductions of 15–25%.
SaaS & Technology
Annual subscription revenue booked upfront — not amortised. A single Ind-AS 115 adjustment can collapse reported EBITDA by 30–40% at point of investor diligence.
Manufacturing
R&D costs capitalised as intangibles with no documented technical feasibility. Auditors force write-offs; balance sheets deteriorate; credit ratings drop.
NBFC & Lending
Provisioning policies that don't align with RBI's IRACP norms. Regulatory orders and mandatory capital infusion requirements that could have been avoided.
Retail & FMCG
Trade discounts and promotional schemes netted against revenue inconsistently — topline inflated, comparability destroyed, buy-side FDD kills the deal.
Accounting Policy Design & Review
Drafting or reviewing revenue recognition, capitalisation, provisioning, and consolidation policies — aligned to Ind-AS and your commercial reality.
Complex Transaction Structuring
Advisory on the accounting treatment of leases, business combinations, financial instruments, and related-party transactions before they are executed.
Financial Restatement Support
Where prior-year policies require correction — managing the restatement process, regulator communication, and investor narrative with minimum disruption.
Deal-Ready Financial Preparation
Preparing historical financials that withstand buy-side FDD scrutiny — normalised, policy-compliant, and documented to institutional standards.
Pre-Fundraise Companies
Startups and growth-stage businesses preparing financials for the first time that will face institutional investor scrutiny.
Pre-Sale Businesses
Promoters preparing for M&A or PE sale who need accounting policies that survive a buy-side FDD without retrade.
Companies in Regulatory Transition
Businesses migrating from Indian GAAP to Ind-AS, or from one consolidation structure to another, requiring policy alignment guidance.
CFOs Facing Audit Queries
Finance heads who need an independent technical opinion before their next auditor conversation or board meeting.
Northrop has advised on accounting policy design and restatement support for companies across real estate, technology, manufacturing, and NBFC sectors.
The accounting decision you delay is the problem you inherit.
Every engagement begins with a confidential technical discussion. No obligation — just clarity on where your accounting exposure sits and how to address it.