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Kit financial controller

Manual kebijakan akuntansi, tutup buku bulanan, rekonsiliasi akun, jurnal, register aset tetap dan pihak berelasi, checklist pengungkapan, dan kelangsungan usaha.

Langkah 1

Kebijakan

  1. Accounting Policy Manual Template (IFRS, US GAAP, IFRS 18)

    Lengkap

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

    IFRS Accounting Standards incl. IFRS 18 (2027); UK-adopted IAS; FASB ASC (numbers only)
Langkah 2

Penutupan dan tinjauan

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

    Lengkap

    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. Balance Sheet Account Reconciliation Template

    Lengkap

    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)

  3. Journal Entry Support Template (Manual JE, Approvals)

    Lengkap

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

    GAO Green Book 2025 (GAO-25-107721); ISA 240 (Revised) and PCAOB AS 2401 by name
Langkah 3

Pemeliharaan

  1. Fixed Asset Register and Depreciation Policy Template

    Lengkap

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

    IAS 16; IAS 36; ASC 360 (names only); VN Circular 45/2013 and 99/2025

  2. IAS 24 Related Party Register Template

    Lengkap

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

    IAS 24; ASC 850; ISA 550 (names only); SEC Form 20-F Item 7.B and Reg S-K Item 404; UK Listing Rules
Langkah 4

Pengungkapan dan advisori

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

    Lengkap

    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; FASB ASC; UK Companies Act 2006, DTR; SEC Form 20-F; EU 1606/2002, 2004/109/EC, 2013/34/EU, 2019/815

  2. Going Concern Assessment Template (IFRS, ASC 205-40, ISA 570)

    Lengkap

    Assessment 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