तकनीकी लेखांकन किट
तकनीकी लेखांकन, राजस्व, लीज़, हानि और अपेक्षित क्रेडिट हानि मेमो, लेखा नीति मैनुअल और IFRS 18 संक्रमण योजना।
दस्तावेज़ीकरण
Technical Accounting Memo Template (IFRS and US GAAP Position Paper)
पूर्णPosition 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 260Revenue Recognition Memo Template (IFRS 15, ASC 606)
पूर्णFive-step contract analysis, distinct POBs, SSP allocation, timing, principal vs agent, contract costs, modifications, JEs, disclosure, IFRS vs US GAAP
IFRS 15; ASC 606 and 340-40 (cited by number only)Lease Accounting Memo Template (IFRS 16, ASC 842)
पूर्णLease identification, components, lease term, IBR build, measurement, index remeasurement, exemptions, ASC 842 classification, JEs, disclosure
IFRS 16; ASC 842 (cited by number only)Impairment Test Memo Template (IAS 36, ASC 350, ASC 360)
पूर्णTriggers, 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)Expected Credit Loss Methodology Template (IFRS 9, CECL)
पूर्णECL methodology: scope, governance, segmentation, default, staging and SICR, PD x LGD x EAD x discount example, scenarios and weights, overlays, CECL
IFRS 9 section 5.5 (names only); FASB ASC 326; EBA/GL/2017/06Going Concern Assessment Template (IFRS, ASC 205-40, ISA 570)
पूर्णAssessment period, events, liquidity, base case, covenant headroom, downside, reverse stress test, mitigations, conclusion, disclosure, board approval
IAS 1 paras 25-26 / IAS 8 (IFRS 18, from 2027); ASC 205-40; ISA 570 (Revised 2024); ISA (UK) 570; PCAOB AS 2415