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Kit akuntansi teknis

Memo akuntansi teknis, pendapatan, sewa, penurunan nilai, dan kerugian kredit ekspektasian, manual kebijakan akuntansi, dan rencana transisi IFRS 18.

Langkah 1

Dokumentasi

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

    Lengkap

    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

  2. Revenue Recognition Memo Template (IFRS 15, ASC 606)

    Lengkap

    Five-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)

  3. Lease Accounting Memo Template (IFRS 16, ASC 842)

    Lengkap

    Lease identification, components, lease term, IBR build, measurement, index remeasurement, exemptions, ASC 842 classification, JEs, disclosure

    IFRS 16; ASC 842 (cited by number only)

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

    Lengkap

    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)

  5. Expected Credit Loss Methodology Template (IFRS 9, CECL)

    Lengkap

    ECL 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/2017/06

  6. 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
Langkah 2

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 3

Perencanaan

  1. IFRS 18 Transition Plan Template

    Lengkap

    IFRS 18 implementation plan: dates, governance, account mapping, main business activities, categories and subtotals, MPMs, expenses by nature, cash flows, restatement, Gantt

    IFRS 18 (name and effective date only); UK-adopted Dec 2025; EU Regulation (EU) 2026/338