Technical Accounting and Standards Questions

Focuses on depth in accounting standards and the application of technical judgment. Candidates should be ready to discuss how to interpret and apply applicable accounting frameworks such as generally accepted accounting principles and international financial reporting standards, document accounting policy choices, evaluate and support significant accounting estimates including depreciation, allowances and impairments, analyze complex or nonstandard transactions, prepare required disclosures and technical memos, and work with auditors to resolve technical accounting issues. Interviewers will assess ability to reason through judgment calls, quantify estimate uncertainty, and design processes to operationalize complex accounting requirements.