Victor A. De la Cruz, CPA

Victor A. De la Cruz has over 10 years of accounting experience, seven (7) of them in public accounting from Big 4 and international accounting firms. During his time in public accounting, he supervised audits for clients in the following industries: retail, government (public corporations), distribution, education (private and public universities), construction, entertainment, management companies, real estate, non-for-profits, aviation, and small banks (not regulated by the FDIC). He also gained experience performing compliance audits under OMB Circular A-133 and ERISA (401(k) and other retirement plans). In his current role as technical accountant, Victor provides accounting advisory support to senior management, including transaction oriented accounting guidance for new transactions and business events. He has advised with the accounting of transactions under the following topics:+ Discontinued Operations (ASC 205)+ Going Concern (ASC 205-40)+ Internal Use Software (ASC 350-40)+ Property, Plant & Equipment (ASC 360)+ Asset Retirement and Environmental Obligations (ASC 410)+ Contingencies (ASC 450)+ Guarantees (ASC 460)+ Trouble Debt Restructuring for Debtors and Creditors (ASC 310-40 / 470-60)+ Revenue Recognition (ASC 605 / 606)+ Business Combinations (ASC 805)+ Consolidation (ASC 810)+ Variable Interest Entities (ASC 810-10)+ Leases (ASC 840 / 842)+ Service Concession Arrangements (ASC 853)+ Transfers and Servicing (ASC 853)+ Foreign Currency Matters (ASC 830) Victor earned a Bachelor of Business Administration cum laude in Accounting from the Pontifical Catholic University of Puerto Rico and a Master of Accountancy from Bowling Green State University in Ohio. He is also a Certified Public Accountant in the Commonwealth of Puerto Rico (www.cpaverify.org #7106).