AREA OF FOCUS
AREA OF FOCUS
Complex Accounting Advisory.
Complex Accounting Advisory.
When the answer isn't obvious.
When the answer isn't obvious.
Supporting finance teams in navigating complex accounting matters through robust technical analysis, the assessment of potential accounting positions and clear technical documentation.
Supporting finance teams in navigating complex accounting matters through robust technical analysis, the assessment of potential accounting positions and clear technical documentation.
AREAS OF SUPPORT
AREAS OF SUPPORT
Common areas of advisory support
Common areas of advisory support
Every engagement is tailored to your specific question — not limited to a fixed list of standards.
Every engagement is tailored to your specific question — not limited to a fixed list of standards.
IFRS & German GAAP matters
IFRS & German GAAP matters
Accounting questions under IFRS and German GAAP (HGB), including recognition, measurement, presentation and disclosure matters.
Accounting questions under IFRS and German GAAP (HGB), including recognition, measurement, presentation and disclosure matters.
Complex accounting & measurement matters
Complex accounting & measurement matters
Technical analysis of complex recognition, measurement and presentation questions.
Technical analysis of complex recognition, measurement and presentation questions.
Technical accounting assessments & position papers
Technical accounting assessments & position papers
Analysis of relevant accounting requirements, possible accounting approaches and their implications.
Analysis of relevant accounting requirements, possible accounting approaches and their implications.
Accounting policies, guidelines & documentation
Accounting policies, guidelines & documentation
Development of practical guidance and documentation for recurring accounting matters.
Development of practical guidance and documentation for recurring accounting matters.
TYPICAL SITUATIONS
TYPICAL SITUATIONS
Not every accounting question has an obvious answer
Not every accounting question has an obvious answer
From individual accounting questions to recurring accounting challenges, these are some of the situations where we most frequently support finance teams.
From individual accounting questions to recurring accounting challenges, these are some of the situations where we most frequently support finance teams.
OPEN QUESTION
OPEN QUESTION
"We've encountered an accounting issue and need to evaluate possible accounting treatments."
"We've encountered an accounting issue and need to evaluate possible accounting treatments."
Assessing the relevant accounting standards, available alternatives and areas of judgement to evaluate potential accounting positions.
Assessing the relevant accounting standards, available alternatives and areas of judgement to evaluate potential accounting positions.
SUPPORTING OUR POSITION
SUPPORTING OUR POSITION
"We've identified a preferred accounting approach — we need to understand whether it could be supported under the applicable accounting framework."
"We've identified a preferred accounting approach — we need to understand whether it could be supported under the applicable accounting framework."
We assess your preferred accounting approach against the applicable accounting standards and identify areas where additional technical analysis or documentation may be appropriate.
We assess your preferred accounting approach against the applicable accounting standards and identify areas where additional technical analysis or documentation may be appropriate.
QUICK PRAGMATIC READ
QUICK PRAGMATIC READ
"We just need a fast, well-founded view before we move ahead."
"We just need a fast, well-founded view before we move ahead."
A practical, documented technical assessment to support informed decision-making.
A practical, documented technical assessment to support informed decision-making.
ONGOING GOVERNANCE
ONGOING GOVERNANCE
"We need clear, lasting rules for recurring transactions."
"We need clear, lasting rules for recurring transactions."
A structured accounting policy providing practical guidance for recurring transactions and consistent reporting decisions.
A structured accounting policy providing practical guidance for recurring transactions and consistent reporting decisions.
A TYPICAL PROJECT JOURNEY
A TYPICAL PROJECT JOURNEY
From question to documentation
From question to documentation
Every accounting matter is different, but most projects follow a structured approach. The scope and focus of each phase depends on the applicable accounting framework, the specific circumstances and the information available.
Every accounting matter is different, but most projects follow a structured approach. The scope and focus of each phase depends on the applicable accounting framework, the specific circumstances and the information available.
1
Clarifying the issue & scope
2
Information gathering & document review
3
Technical analysis & evaluation of accounting treatment
4
Discussion & refinement
5
Final documentation & hand-over
Typical deliverables:
Technical assessment
Position paper
Memo
Accounting policy
1
Clarifying the issue & scope
2
Information gathering &
document review
3
Technical analysis & evaluation of accounting treatment
4
Discussion & refinement
5
Final documentation & hand-over
Typical deliverables:
Technical assessment
Position paper
Memo
Accounting policy
The auditor's perspective – built in from the start:
Led by a licensed Wirtschaftsprüfer (German Public Auditor / CPA equivalent), BARNS understands not only how new reporting requirements are implemented, but also how they may later be challenged in an assurance context.
OUTCOMES
OUTCOMES
What organisations gain
What organisations gain
Sound technical foundation
Sound technical foundation
Robust technical analysis and clear documentation to support informed accounting decisions.
Robust technical analysis and clear documentation to support informed accounting decisions.
Consistency
Consistency
Practical accounting policies and guidance to support consistent application across teams and entities.
Practical accounting policies and guidance to support consistent application across teams and entities.
Clarity
Confidence
Clear technical analysis and documentation to support internal discussions and engagement with auditors.
Clear technical analysis and documentation to support internal discussions and engagement with auditors.
Independent professional perspective
Independent professional perspective
A view grounded in what the standards might say and allow — not just how things have always been done internally.
A view grounded in what the standards might say and allow — not just how things have always been done internally.
FAQ
FAQ
Common questions
Common questions
How does working with BARNS relate to our existing auditor?
What format do we need - a memo, opinion, position paper or accounting policy?
How long does this typically take?
What if our preferred apporach doesn't hold up?
In what format do we receive the deliverable?
Can you also help with broader reporting transformation?
Complex accounting question?
Complex accounting question?
Let's discuss how BARNS can support your organisation.
Let's discuss how BARNS can support your organisation.
Advisory for reporting, accounting and transformation.
© 2026 BARNS GmbH Wirtschaftsprüfungsgesellschaft. All rights reserved.
Advisory for reporting, accounting and transformation.
© 2026 BARNS GmbH Wirtschaftsprüfungsgesellschaft. All rights reserved.
Advisory for reporting, accounting and transformation.
© 2026 BARNS GmbH Wirtschaftsprüfungsgesellschaft. All rights reserved.
Advisory for reporting, accounting and transformation.
© 2026 BARNS GmbH Wirtschaftsprüfungsgesellschaft. All rights reserved.