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.
Study Material
Study the detail. Notes organised by subject, ready to revisit at your own pace.
Audit Tools
Built straight from the ISAs. Practical tools for planning, testing and concluding.
Client Acceptance
Assess client integrity, resources and independence before accepting or continuing.
Audit Procedure Builder
Build the procedure from the risk and the assertion, with 1,238 drafted procedures behind it.
Disclosure Review
Check the accounts against 562 IFRS disclosure requirements and find what is missing.
Materiality Calculator
Set materiality, performance materiality and the clearly trivial threshold.
Audit Sampling
Size a sample, choose how to select it, and project what the testing finds.
Audit Opinion Navigator
Work out the form of the opinion, and the reasoning that supports it.
Audit Risk Matrix
Identify risks at the assertion level and tie each one to a response.
Going Concern
Work from 300 events and conditions to the memorandum and the reporting consequence.
Management Letter
Build the ISA 265 letter from a library of 2,157 graded points across every cycle and industry.
Reporting Tools
Built straight from the standards. Practical tools for transition and presentation.
IFRS 18 Transition Tool
Map income and expenses into the five IFRS 18 categories, then reconcile the bridge and the MPMs.
IAS 23 Borrowing Costs
Capitalise borrowing costs on qualifying assets: when to start, suspend and stop, and the rate for general borrowings.
IAS 7 Cash Flow Statement Builder
Build the statement of cash flows from two trial balances and the schedules, with workings for every line.
IFRS 16 Lease Calculator
Measure the lease liability and right-of-use asset, then remeasure for options, modifications and impairment.
IFRS 19 Eligibility Checker
Test whether a subsidiary can apply IFRS 19, then build the reduced-disclosure checklist Standard by Standard.
IFRS 13 Fair Value Measurement Tool
Assess, document and approve fair value measurements: hierarchy, broker quotes, disclosures and an audit-ready file.
IAS 33 EPS Calculator
Work out basic and diluted EPS: weighted shares, bonus and rights issues, dilution ranking and restated comparatives.
IFRS 9 ECL Calculator
Provision matrices, PD × LGD × EAD by scenario, staging, credit-impaired and POCI assets, and the IFRS 7 reconciliation.
The Tipping Point – IFRS Judgement Navigator
Weigh the indicators for 114 IFRS judgements, see where the balance tips and draft the judgements note.
Learning Tools
Learn by doing. Interactive tools that show where every number comes from.
The Paper Trail – Accounting Cycle Tutor
Type transactions in plain English and follow every figure from the journal to the financial statements.
Clear Funds – Bank Reconciliation Trainer
Match the cash book to the bank statement, explain every difference and arrive at the corrected balance.
Timing Is Everything – Deferred Tax Trainer
Find the tax base, spot the temporary differences and follow deferred tax through to the tax charge.
Reporting Templates
From standards to spreadsheets. Excel templates with instructions and a worked example.
