ABOUT
Wide GAAP
Wide GAAP exists to spread knowledge. It is an independent home for IFRS and audit learning: clear explanations, practical tools and honest answers, open to anyone who needs them.
The name is the idea. GAAP sounds like gap, and the gap keeps widening: every new IFRS and ISA requirement adds to the distance between what the standards say and what people can confidently apply. The Unaddressed! blog, the study notes, the audit and reporting tools and the templates are all built to narrow it.
WHO’S BEHIND IT
Waleed Asad
FCCA · ACA · CIA
PRACTICE
Chartered accountant. Fifteen years in Big Four audit across Dublin and Kuwait.
TEACHING
ICD Business School, Dublin
Trinity College Dublin
BASED IN
Dublin, Ireland.
In practice
Fifteen years in Big Four audit, in Dublin and before that in Kuwait. Much of that work was in financial services — fund administration, depositary oversight, and the controls that sit behind other people’s money.
It is the kind of auditing where the standard rarely fits the fact pattern neatly, and someone has to decide what it means. That gap is the thing I find genuinely interesting, and it is the reason this site exists.
In the lecture room
I lecture part-time at ICD Business School in Dublin, delivering Level 8 modules in auditing, financial accounting and reporting, internal organisation and financial control, and small business enterprise, and I supervise Master’s dissertations. I also teach the audit component of the MSc in Accounting Analytics at Trinity College Dublin.
Practice and teaching feed each other. Students ask why a standard says what it says, and a clear answer to that question is also what good judgement on a real engagement depends on.
Why this site
Most accounting resources tell you what the standard says. Far fewer are willing to say where it stops. Unaddressed! is the part of this site I care about most: real questions from practice that IFRS does not answer cleanly, worked through in the open, with the reasoning left visible rather than tidied away.
The rest follows from that. Study notes for people sitting exams. Reporting templates for people building the numbers. Audit tools built straight from the ISAs, for people testing them.
Views expressed on this site are my own and not those of any current or former employer or of any institution at which I teach.