Kit de controller financiero

Group accounting policies by area with IFRS and ASC references, thresholds, judgements register, elections register, IFRS 18 presentation, local GAAP bridges

Close calendar WD-3 to WD+10, RACI, cut-off, sub-ledger and GL close, reconciliations, consolidation, flux review, quarter and year-end tasks, sign-off, KPIs

GL versus independent source, reconciling items with type, age and owner, unexplained difference threshold, roll-forward, evidence index, preparer and reviewer sign-off

Manual JE type, business purpose, lines, calculation and evidence, accounting basis, segregation of duties, approval limits, post-entry review, reversal, JE risk factors

Fixed asset register and policy: capitalisation threshold, classes and lives, depreciation methods, register fields, CIP, disposals, roll-forward, physical count, impairment, tax books

Related party register: identification criteria, KMP declarations, party register, transactions log, approval tiers, balances, KMP pay, disclosure map, audit pack, controls

Own-wording disclosure review by statement and topic: entity profile, response codes, IFRS and ASC references, EU issuer items, sustainability, sign-off

Assessment period, events, liquidity, base case, covenant headroom, downside, reverse stress test, mitigations, conclusion, disclosure, board approval