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.
IAS 23 · BORROWING COSTS
IAS 23 Borrowing Costs
Capitalise borrowing costs on qualifying assets: when to start, suspend and stop, and the rate for general borrowings.
IFRS 19 · REDUCED DISCLOSURE
IFRS 19 Eligibility Test
Test whether a subsidiary can apply IFRS 19, then build the reduced-disclosure checklist Standard by Standard.
IFRS 9 · EXPECTED CREDIT LOSS
IFRS 9 ECL Calculator
Provision matrices, PD × LGD × EAD by scenario, staging, credit-impaired and POCI assets, and the IFRS 7 reconciliation.
Reporting Templates
From standards to spreadsheets. Excel templates with instructions and a worked example.
IAS 36 · IMPAIRMENT
CGU Impairment Template
€30
IFRS 9 · AMORTISED COST
Amortised Cost Template
Free
IFRS 9 · INTERCOMPANY
Intercompany Loans Template
Free
COMMON CONTROL
Merger Accounting Template
€30
Audit Tools
Built straight from the ISAs. Practical tools for planning, testing and concluding.
ISA 330 · RESPONSES TO RISK
Audit Procedure Builder
Build the procedure from the risk and the assertion, with 1,238 drafted procedures behind it.
ISA 530 · AUDIT SAMPLING
Audit Sampling
Size a sample, choose how to select it, and project what the testing finds.
ISA 570 · GOING CONCERN
Going Concern
Work from 300 events and conditions to the memorandum and the reporting consequence.
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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