Internal Control over Financial Reporting - Core

Financial Statement Close and Reporting

The Financial Statement Close and Reporting Playbook addresses the following areas:

  • Policy and Procedures
  • Segregation of Duties (and access rules that support SOD)
  • Non Routine Transactions
  • Asset Impairment Assessment
  • Foreign Currency Transactions
  • Depreciation and Amortization
  • Income Taxes
  • Transfers from Sub-ledgers
  • General Ledger Close
  • Inter-company Accounts
  • Consolidations
  • Preparation of the Financial Statements
  • Final Financial Statements and Disclosures, and
  • Additional Considerations (IPE and Management Review Controls)

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