Markdown Editor
Mở trình soạn thảo

Bộ mẫu kế toán chuyên sâu

Memo kế toán chuyên sâu, doanh thu, thuê, suy giảm giá trị và tổn thất tín dụng dự kiến, sổ tay chính sách kế toán và kế hoạch chuyển đổi IFRS 18.

Bước 1

Tài liệu

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

    Đầy đủ

    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)

    Đầy đủ

    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)

    Đầy đủ

    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)

    Đầy đủ

    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)

    Đầy đủ

    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)

    Đầy đủ

    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
Bước 2

Chính sách

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

    Đầy đủ

    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)
Bước 3

Lập kế hoạch

  1. IFRS 18 Transition Plan Template

    Đầy đủ

    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