SERVICE
Targeted Ind AS / IFRS to US GAAP conversion — material differences only, restatement-grade workpapers, statutory books untouched — by a US CPA who works in both frameworks, not a translator working from a checklist.
THE PROBLEM
When your investors can't read your numbers in their framework, every performance conversation becomes a methodology debate. The disconnect isn't just technical — it's strategic.
Your investors can't benchmark you. US and international investors compare every portfolio company on a consistent framework. Ind AS numbers don't slot into that comparison — so your metrics get discounted, questioned, or quietly re-derived by an analyst who doesn't know your business.
The full-conversion quote is overkill. Large firms quote a months-long, full-statement conversion project — when for most operating companies only a handful of differences actually move the numbers: stock-based compensation, R&D capitalization, leases, revenue timing.
The CFO defends methodology instead of discussing strategy. Board time goes to explaining why the two sets of numbers differ, rather than what the numbers say. Financials nobody fully trusts make every decision slower.
Statutory compliance can't be put at risk. Your Ind AS books serve Indian statutory and tax requirements. Any conversion approach that disturbs them trades one problem for a worse one.
WHAT WE DO
Most companies don't need a full conversion — they need comparability on the items that matter. The engagement starts with a materiality analysis and builds only what the analysis justifies. Scope is set together at Gate 1.
Materiality analysis. A line-by-line read of which Ind AS / IFRS to US GAAP differences actually move your numbers. For many operating companies it's two or three items; the analysis proves which ones, in writing, before conversion work begins.
Targeted US GAAP reconciliation. A bridge from your Ind AS or IFRS results to US GAAP on the material items — stock-based compensation under ASC 718, revenue under ASC 606, leases under ASC 842, R&D capitalization — with every adjustment traceable to source.
Restatement-grade workpapers. Documentation built to survive an auditor's review, not just an investor's glance — because a reconciliation you can't defend is worse than no reconciliation at all.
Statutory books preserved. Your Ind AS ledgers stay exactly as they are for Indian statutory and tax compliance. The US GAAP view is a reporting layer on top, never a rewrite underneath.
Investor reporting rhythm. A quarterly package and refresh process your team can run, so comparability is a standing capability rather than a one-time project that decays.
Full conversion when the facts demand it. If you're heading toward a US listing or a transaction that requires full statutory US GAAP financial statements, the engagement scales to a complete conversion — and connects directly to our Pre-IPO Readiness work.
WHY US
How we work: every engagement passes the 4-Gate model — document intake, source reconciliation, independent cross-check, deliverable review — before anything reaches your auditor or your board. The founder — US CPA, US CPA, MBA from IIM Ahmedabad, and someone who has spent ten years in the SEC-reporting seat at US-listed public companies — does every workpaper personally. See the model.
QUESTIONS
Email rohit@unfoldingvalues.com with your company name, ticker (or "private"), and one sentence on the pain point. You'll hear back from Rohit — not a junior, not a form-response — within one business day.
Email rohit@unfoldingvalues.com