The Private Equity-Owned Business Controller’s Guide to US GAAP (Controller's Playbook)

A Practical Guide to Revenue, Acquisitions, Debt, and Key Reporting Challenges

In PE-backed companies, controllers face relentless pressure from sponsors, lenders, and tight timelines. GAAP mastery is critical for credible reporting, strong EBITDA add-backs, M&A success, and optimal exits.

This concise handbook delivers practical guidance on the most vital topics: ASC 606 revenue recognition, software capitalization, debt modifications, purchase accounting (ASC 805), goodwill impairment, leases, fair value, and more.

You’ll learn how to:

• Support defensible add-backs and forecasting
• Navigate acquisitions and impairments
• Manage debt restructurings and covenants
• Build robust controls for audit readiness and exit preparation

Turn GAAP into a strategic advantage that protects and enhances enterprise value.