NARROW THE GAAP
Read between the
line items.
Standards keep widening, and so does the gap between reading them and getting the numbers right. Reading between the line items is how you narrow it: build the knowledge with study material and courses, then put it to work with reporting tools, audit tools and templates.
Chart of accounts. Pick your line item.
The IFRS facts that make accountants look twice.
No. 01 of 06
A calf growing up is income.
Living animals are measured at fair value less costs to sell, and every change in value goes straight to profit or loss. As the herd grows, so does profit.
Study Material
Study the detail. Notes organised by subject, ready to revisit at your own pace.
Learning Tools
Learn by doing. Interactive tools that show where every number comes from.
ACCOUNTING CYCLE TUTOR
The Paper Trail
Type transactions in plain English and follow every figure from the journal to the financial statements.
BANK RECONCILIATION TRAINER
Clear Funds
Match the cash book to the bank statement, explain every difference and arrive at the corrected balance.
DEFERRED TAX TRAINER
Timing Is Everything
Find the tax base, spot the temporary differences and follow deferred tax through to the tax charge.
Reporting Tools
Built straight from the standards. Practical tools for transition and presentation.
IFRS 18 · PRESENTATION
IFRS 18 Transition Tool
Map income and expenses into the five IFRS 18 categories, then reconcile the bridge and the MPMs.
IFRS 16 · LEASES
IFRS 16 Lease Calculator
Measure the lease liability and right-of-use asset, then remeasure for options, modifications and impairment.
IAS 33 · EARNINGS PER SHARE
IAS 33 EPS Calculator
Work out basic and diluted EPS: weighted shares, bonus and rights issues, dilution ranking and restated comparatives.
Reporting Templates
From standards to spreadsheets. Excel templates with instructions and a worked example.
IFRS 2 · SHARE OPTIONS
Share Option Expense Template
€50
FRS 102 · NEW FOR 2026
FRS 102 Implementation Pack
€199
IAS 12 · INCOME TAXES
Deferred Tax Template
€30
IFRS 15 · REVENUE
Bundled Revenue Template
€30
Audit Tools
Built straight from the ISAs. Practical tools for planning, testing and concluding.
ISA 210 · ISA 220
Client Acceptance
Assess client integrity, resources and independence before accepting or continuing.
ISA 320 · ISA 450
Materiality Calculator
Set materiality, performance materiality and the clearly trivial threshold.
ISA 315 · RISK ASSESSMENT
Audit Risk Matrix
Identify risks at the assertion level and tie each one to a response.
Unaddressed!
Where the Standard ends! Analysis of the questions IFRS leaves open.
Accounting for fractional aircraft ownership
Read the analysis →
Upfront non-refundable fees: material rights and the revenue recognition period
Read the analysis →
Perpetual leases of land
Read the analysis →
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