Набір технічного обліку
Меморандуми з технічного обліку, виручки, оренди, знецінення та очікуваних кредитних збитків, посібник з облікової політики та план переходу на IFRS 18.
Документування
Technical Accounting Memo Template (IFRS and US GAAP Position Paper)
ПовнийPosition 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)
ПовнийFive-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)
ПовнийLease 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)
ПовнийTriggers, 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)
ПовнийECL 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)
ПовнийAssessment 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