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 7 · CASH FLOWS
IAS 7 Cash Flow Builder
Build the statement of cash flows from two trial balances and the schedules, with workings for every line.
IFRS 13 · FAIR VALUE
IFRS 13 Fair Value Tool
Assess, document and approve fair value measurements: hierarchy, broker quotes, disclosures and an audit-ready file.
IFRS JUDGEMENT NAVIGATOR
The Tipping Point
Weigh the indicators for 114 IFRS judgements, see where the balance tips and draft the judgements note.
Reporting Templates
From standards to spreadsheets. Excel templates with instructions and a worked example.
IFRS 10 · CONSOLIDATION
Consolidation Template
Free
IFRS 9 · CREDIT LOSSES
ECL Calculator
€30
IFRS 16 · LEASES
Lease Calculator
€30
Audit Tools
Built straight from the ISAs. Practical tools for planning, testing and concluding.
IFRS · DISCLOSURE CHECKLIST
Disclosure Review
Check the accounts against 562 IFRS disclosure requirements and find what is missing.
ISA 700 · ISA 705 · ISA 706
Audit Opinion Navigator
Work out the form of the opinion, and the reasoning that supports it.
ISA 265 · CONTROL DEFICIENCIES
Management Letter
Build the ISA 265 letter from a library of 2,157 graded points across every cycle and industry.
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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