IFRS Connect

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IFRS Connect
2 posts
Designing A Reviewable ROU Depreciation Validation Layer
The useful control is not "did the depreciation number look reasonable." It is a small set of laws that make the ROU schedule, remeasurement events, lease liability flow, and journal entries prove each other.
May 31, 20268 min read
Lease Modification Boundary Design In IFRS 16: Effective Dates, Payment Dates, And Stub Rows
The hardest part of an IFRS 16 modification rebuild is usually not the math. It is the boundary design. Teams expect a modified schedule to remain visually tidy: one row, one monthly cycle, one paymen
May 31, 20269 min read