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経理責任者キット

会計方針マニュアル、月次決算、勘定照合、仕訳、固定資産・関連当事者台帳、開示チェックリスト、継続企業の評価。

ステップ 1

ポリシー

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

    フル

    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)
ステップ 2

終結とレビュー

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

    フル

    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

    フル

    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)

    フル

    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
ステップ 3

保守

  1. Fixed Asset Register and Depreciation Policy Template

    フル

    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

    フル

    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
ステップ 4

脆弱性開示とアドバイザリ

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

    フル

    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)

    フル

    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