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About this interview
A technical interview on IB Core Technicals, pitched at the medium level. A voice AI interviewer leads the conversation, adapts its questions to your answers, keeps you on topic, and afterward gives you honest, specific feedback on where you were strong and where to improve. Expect roughly 30 minutes.
What you'll be assessed on
Explain deferred tax mechanics beyond the basics: valuation allowances, uncertain tax positions, and purchase-accounting DTLs from asset step-ups
Distinguish finance vs. operating lease accounting under ASC 842, including classification criteria, sale-leasebacks, and modifications, entirely conceptually with no written schedule math
Explain stock-based compensation mechanics in depth: forfeitures, diluted EPS treasury stock method, and the tax-expense volatility from excess benefits/shortfalls
Reason through goodwill impairment and purchase-accounting mechanics, including why deal structure determines tax deductibility
Combine two accounting concepts into a single multi-step scenario the way an advanced interviewer stress-tests real understanding versus memorized answers
Topics covered
Deferred Tax Mechanics — Effective vs. Statutory RateDeferred Tax Mechanics — Valuation AllowanceDeferred Tax Mechanics — Valuation Allowance ReleaseDeferred Tax Mechanics — Uncertain Tax PositionsDeferred Tax Mechanics — Purchase-Accounting Step-UpDeferred Tax Mechanics — DTA/DTL Netting & ClassificationLease Accounting — Initial MeasurementLease Accounting — Finance vs. Operating P&L PresentationLease Accounting — Classification CriteriaLease Accounting — Sale-LeasebackLease Accounting — Lease ModificationsLease Accounting — Credit Metrics & Standard DifferencesStock-Based Compensation — RSU Expense RecognitionStock-Based Compensation — Forfeitures
A few sample questions
Just examples to set expectations - the real interview has many more and adapts to your responses.
“A company's statutory tax rate is 21%, but its effective tax rate last year came out to 26%. Walk me through what an effective-tax-rate reconciliation is actually explaining, and name two things that could cause that 5-point gap.
“A private-equity-owned company signs $50 of new operating leases this year instead of buying the equipment outright. Its lenders calculate debt/EBITDA for covenant purposes. Does that new lease affect the leverage ratio the way it would have under the pre-2019 rules, and does it matter whether the company reports under ASC 842 or IFRS 16?
“What's a bargain purchase in M&A accounting, and how rare is it in practice?