https://www.widegaap.com/product-page/cgu-impairment-template 2026-10-04 https://static.wixstatic.com/media/ed07af_ce9d973367ff4484810098c7cc949eb5~mv2.png IAS 36 CGU impairment template: carrying amount, value in use and impairment loss allocation https://www.widegaap.com/product-page/deferred-tax-template 2026-10-04 https://static.wixstatic.com/media/ed07af_f3edfb8640714691b07834f70d158737~mv2.png IAS 12 deferred tax template: carrying amounts, tax bases and temporary differences https://www.widegaap.com/product-page/amortised-cost-template 2026-10-04 https://static.wixstatic.com/media/ed07af_dd7eb5890c414cf08466cd9eb286bccb~mv2.png IFRS 9 amortised cost template: effective interest rate and amortisation schedule https://www.widegaap.com/product-page/merger-accounting-template 2026-10-04 https://static.wixstatic.com/media/ed07af_cc96f97324824d65b2eda562773cb5b8~mv2.png Merger accounting template: common-control combination at book value with a merger reserve https://www.widegaap.com/product-page/intercompany-loans-template 2026-10-04 https://static.wixstatic.com/media/ed07af_85e13de4afce4b599a6b91fcd7bed88b~mv2.png IFRS 9 intercompany loans template: off-market terms and imputed interest https://www.widegaap.com/product-page/lease-calculator 2026-10-04 https://static.wixstatic.com/media/ed07af_3064afd4856d4eeeaa674f7f64ea9c91~mv2.png IFRS 16 lease calculator: lease liability and right-of-use asset schedule https://www.widegaap.com/product-page/consolidation-template 2026-10-04 https://static.wixstatic.com/media/ed07af_07603143b3824186b04e2766500f50a4~mv2.png IFRS 10 consolidation template: group workings and intragroup elimination entries https://www.widegaap.com/product-page/frs-102-2026-implementation-pack 2026-10-04 https://static.wixstatic.com/media/ed07af_c0a1a33a95984eec8a5ee15418be6cd9~mv2.png FRS 102 2026 implementation pack: leases brought onto the balance sheet and a disclosure checklist https://www.widegaap.com/product-page/share-option-expense-template 2026-10-04 https://static.wixstatic.com/media/ed07af_b89a6ca76d0f45cb990b9be1f1e67d2a~mv2.png Share option expense template (IFRS 2): a share option certificate with a seal https://www.widegaap.com/product-page/bundled-revenue-template 2026-10-04 https://static.wixstatic.com/media/ed07af_1f4675b33bef4f51a7d1bd8510a0ef9a~mv2.png IFRS 15 bundled revenue template: performance obligations and standalone selling price allocation https://www.widegaap.com/product-page/ecl-calculator 2026-10-04 https://static.wixstatic.com/media/ed07af_0f127357ac574216afb147c43403cc73~mv2.png IFRS 9 expected credit loss (ECL) calculator spreadsheet preview