グループ報告・連結キット
グループの決算と報告：決算チェックリスト、連結と内部取引、勘定照合、セグメントと株式報酬のメモ、ESEF。
9 件のテンプレートを、使う順に 3 ステップで並べています。エディターで開いて記入し、PDF、DOCX、HTML に書き出せます。
終結とレビュー
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 33-8810Consolidation and Intercompany Reconciliation Template
フル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)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)
会計
Segment Reporting Memo Template (IFRS 8, ASC 280)
標準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)Share-Based Payment Memo Template (IFRS 2, ASC 718)
標準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 718Impairment Test Memo Template (IAS 36, ASC 350, ASC 360)
フル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)Technical Accounting Memo Template (IFRS and US GAAP Position Paper)
フル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
脆弱性開示とアドバイザリ
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 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 2026/1563XBRL and ESEF Tagging Plan Template (iXBRL, SEC Inline XBRL)
標準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