Julio Barajas

Director Accounting Advisory @Riveron

San Francisco, CA, US

Experienced in applying a broad range of U.S. GAAP and IFRS accounting standards, including ASC 330 for inventory costing methodologies and write-downs, ASC 340-40 for capitalized commissions and contract cost amortization, and ASC 350 for internal-use software and development cost capitalization. Skilled in ASC 480, addressing complex financial instruments such as warrants, convertible notes, preferred stock, and SAFE notes, as well as ASC 718 for stock-based compensation. Proficient in ASC 805, managing business combinations and asset acquisition accounting, and ASC 842, supporting lease identification, classification, and transition for lessees. Additional experience includes accounting for special transactions such as IPOs and SPACs, along with a strong working knowledge of IFRS.