Healthcare and Pharma
SGK receivables, stock expiry and price regulation for hospital groups and pharmaceutical and medical device distributors.
- Audited entities
- 14 organizations
- Sector team
- 4 experts
- Responsible partner
- Dr. Kaan Yücesoy
Technology and Software
Revenue recognition, capitalisation of development costs and R&D incentives for SaaS, gaming, fintech and software companies.
In technology companies, assets are largely intangible. The spread of subscription revenue across periods, capitalisation of product development costs and employee share plans are the main audit topics.
Audit focus
- Timing of subscription and licence revenue (IFRS 15)
- Capitalisation of development costs (IAS 38)
- Share-based payment plans and employee options (IFRS 2)
- Accounting for R&D and design centre support
- Valuations and convertible notes in funding rounds
For start-ups
A vendor due diligence and clean financial statements ahead of a funding round speed up negotiations; we have lighter-scope packages for this.
Main audit risks
- Revenue timing
- Capitalisation
- Share-based payments
Services we provide
- Independent audit
- Vendor due diligence
- R&D certification
Similar items
Logistics and Transportation
Fleet depreciation, leasing, foreign exchange and revenue cut-off at road, sea and air cargo companies.
- Audited entities
- 17 organizations
- Sector team
- 4 experts
- Responsible partner
- Hakan Özgürel
Tourism and Hospitality
Seasonal revenue, foreign-currency income and investment property at hotel chains, resorts and travel agencies.
- Audited entities
- 13 organizations
- Sector team
- 4 experts
- Responsible partner
- Pınar Kılıçoğlu