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Kit reporting et consolidation groupe

Clôture et reporting groupe : checklist de clôture, consolidation et intragroupe, rapprochements, notes segments et paiements en actions, ESEF.

9 modèles en 3 étapes, dans l'ordre d'utilisation. Ouvrez un modèle dans l'éditeur, complétez-le et exportez-le en PDF, DOCX ou HTML.

Étape 1

Clôture et bilan

  1. Month-End Close Checklist Template (Quarter and Year-End)

    Complet

    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

    GAO Green Book 2025 (GAO-25-107721); SEC Release 33-8810

  2. Consolidation and Intercompany Reconciliation Template

    Complet

    Group close file: perimeter and control, close calendar, package, FX translation and CTA, intercompany matching, dispute log, eliminations, NCI, review controls

    IFRS 10; IAS 21 (incl. 2023 and 2025 amendments); ASC 810, 830 (numbers only)

  3. Balance Sheet Account Reconciliation Template

    Complet

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

    GAO Green Book 2025 (GAO-25-107721)
Étape 2

Comptabilité

  1. Segment Reporting Memo Template (IFRS 8, ASC 280)

    Standard

    Segment memo: CODM identification, operating segments, aggregation criteria, 10% and 75% tests, significant segment expenses, reconciliations, ASU 2023-07 comparison

    IFRS 8; ASC 280 (ASU 2023-07)

  2. Share-Based Payment Memo Template (IFRS 2, ASC 718)

    Standard

    Share-based payment memo: plan terms, classification, grant date, Black-Scholes inputs, vesting true-up, forfeitures, modifications, deferred tax, ASC 718 differences, disclosures

    IFRS 2; IAS 12; ASC 718

  3. Impairment Test Memo Template (IAS 36, ASC 350, ASC 360)

    Complet

    Triggers, CGU and goodwill allocation, carrying amount, VIU DCF, WACC and pre-tax rate, FVLCOD, sensitivity and headroom, loss allocation, US GAAP, disclosure

    IAS 36; ASC 350 and 360 (cited by number only)

  4. Technical Accounting Memo Template (IFRS and US GAAP Position Paper)

    Complet

    Position paper for a judgement: issue, facts, guidance by paragraph, analysis, alternatives, conclusion, journal entries, disclosure, controls, auditor view

    IFRS Accounting Standards and FASB ASC (paragraph numbers only); ISA 540, ISA 260
Étape 3

Divulgation et avis de sécurité

  1. Financial Statement Disclosure Checklist Template (IFRS, US GAAP)

    Complet

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

    IFRS Accounting Standards incl. IFRS 18 and 2026 IFRS 9/IFRS 7 amendments; FASB ASC; UK Companies Act 2006, DTR; SEC Form 20-F; EU 1606/2002, 2004/109/EC, 2013/34/EU, 2019/815, DR 2026/1563

  2. XBRL and ESEF Tagging Plan Template (iXBRL, SEC Inline XBRL)

    Standard

    Regime and taxonomy version, tagging scope, Annex II elements, extensions and anchoring, tag review, validation, auditor review, filing timeline

    ESEF RTS Delegated Reg (EU) 2019/815 as amended; ESEF Reporting Manual; SEC Inline XBRL