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Standard reports of the IFRS subsystem
You can use the following standard reports:
Indicator adjustment report
Transformation and consolidation tables
Calculation of effective equity shares
Investment flow report
Business unit investors
Business unit investors by consolidation perimeter
Business unit investors by scenario period
- IFRS accounting register reports
Trial balance
The Trial balance report is generated as a table. Each table row contains information on a specific account or a subaccount. For each GL account, the table shows the amounts of opening/closing debit and credit balance and the amounts of debit and credit turnovers for the specified period.
To set up the report, use the report command bar. In particular, you can set or cancel the amount display in the accounting/presentation currency, quantitative indicators, amounts in the currency of accounts for which currency accounting is kept, data grouping by periods, and detailed balance display. Detailed balance consists of debit and credit components. Each component is determined as a sum of the balance in subaccounts or analytical accounting objects (extra dimensions).
Double-click a report amount. You will see the following options:
Trial balance for account
Account card
Account analysis
Other reports and drilldowns
Disclose by
Other disclosures
Use the above-mentioned options to easily view records of the IFRS accounting register. Other reports and drilldowns allows you to group the selected turnovers by months, weeks, and days. "Disclose by" discloses the selected account or subaccount by the main extra dimension. For example, "Counterparty" by AR/AP accounts.
- Trial balance for account
The report shows opening and closing balance and turnovers for the period of the selected account.
For accounts under analytical accounting, you can get balance and turnovers separately for analytical accounting objects (extra dimensions). If the selected account has subaccounts, you can generate a report with subaccount drill-downs. Data is displayed with an additional breakdown by the specified periods. You can select any period.
In the report settings, you can set the option to display detailed balance for the selected account. The detailed balance is calculated for each grouping level and for the account as a whole. If the detailed balance display is set, the detailed balance is displayed in the Total row.
The menu that appears when you click an amount in the Trial balance for account report is similar to the main menu of the Trial balance report.
- Account analysis
The Account analysis report shows turnovers between the selected account and the other accounts for the period. Also, it shows balance on the selected account at the beginning and the end of the period. In the Account analysis report, you can display data with an additional breakdown by analytical accounting objects and periods.
The generated report is a table. Its rows display numbers of correspondent accounts and turnovers to their debit and credit from the credit and debit of the selected account, as well as subtotals broken down by the specified frequency.
In the Account analysis report settings, you can set the detailed balance display flag for the selected account. The detailed balance is calculated for each grouping level and for the account as a whole.
- Account card
The Account card report is a standard report drilled down to an account, that is, to an entry. You can also drill it down to a document. The generated report is a date-ordered set of information about entries that relate to the selected period and in which the selected account was used.
The report is displayed as a table. Each table row corresponds to one entry. The table displays the final information: opening and closing balance on the selected account, and total turnovers.
In the report settings, you can display subtotals broken down by the specified frequency: days, weeks, and so on. If analytical accounting is kept for the account, in the settings, you can specify a filter of entries by extra dimension value.
- Extra dimension analysis
The Extra dimension analysis report shows opening and closing balance and period turnovers for accounts that have the selected extra dimension type and the selected extra dimension value.
Account drill-downs are available for each extra dimension value. In the report settings, you can specify additional subaccount drill-downs. Data is displayed with an additional breakdown by the specified periods. You can select any period.
- Extra dimension card
The Extra dimension card report is a standard report drilled down to an entry. Use the report to get a date-ordered set of entries that relate to the selected period and in which the selected extra dimension type or extra dimension value was used.
The report is displayed as a table. Each table row corresponds to one entry. The report structure is similar to the Account card report structure. The table displays the final information: opening and closing balance on the selected account, and total turnovers.
In the report settings, you can display subtotals broken down by the specified frequency: days, weeks, and so on.
- Entry report
Entry report displays information from entries filtered according to the specified criteria. If you use the default settings, a list of entries will be displayed in the report. In the report settings form, you can specify criteria according to which entry data must be displayed in the report: debit account, credit account, currency, document, and text fragment to include in the transaction or extra dimension name. In the filter field, you can specify the filter value to display entries that meet these requirements to the report.
- Universal report
Use Universal report to view a system item, including the IFRS posting journal of the accounting register.
Universal report is generated as a table. You can specify a report structure and a list of fields to display. For each structure item, the table shows amounts for corresponding fields for the specified period.
To set up the report, use the report command bar. In particular, you can set, cancel, or add the display of amounts in the accounting/presentation currency, quantitative indicators, and amounts in the currency of accounts for which currency accounting is kept.
- Indicator adjustment report
To drill down individual indicators (items) of an analytical trial balance under IFRS according to their generation stages, click Go to in the drop-down list and select Adjustment report for selected indicators.
The report shows where the amount came to the trial balance from, for example, from the Translation document. It also shows whether it was received by debit or credit and what transformation adjustments were made for this indicator and calculates the total value. Directly from the report, you can open a document that generates an indicator.
If you need to expand the trial balance for all indicator adjustments, in the list, click Go to and select Report on adjustments for all indicators.
Use the report to drill down the trial balance to all indicators of the IFRS chart of accounts and see the initial values according to the translated NAS data and all applied adjustments. The report also shows the final IFRS data generated after the transformation, which will later be used to prepare consolidated financial statements under IFRS.
- Transformation worksheet
In the IFRS subsystem, you can generate a transformation worksheet in a separate data processor.
To open the data processor, go to IFRS instruments – Translation and transformation and click Transformation worksheet.
To specify parameters, click Setting panel. To display a transformation worksheet for the selected group company, click Generate. It shows the data after the translation from NAS and all adjustments made for IFRS. The last columns display the total data under IFRS.
All translated indicators are shown as debit and credit values. All accounts of the chart of accounts in the Database account. Chart of accounts section column are divided into accounts related to the balance sheet (marked as "BS") and accounts related to profit or loss (marked as "PL").
All indicators generated based on the transformation adjustment results are shown as debit and credit turnovers on the source data, which are "Debit turnover" and "Credit turnover", respectively.
The total values are calculated automatically and presented as debit and credit values, which are the sum of the translation values and the transformation adjustments values.
To go to the Transformation adjustment document, double-click a transformation adjustment.
- Consolidation table
To generate a consolidation table, use the Transformation worksheet data processor. To open the data processor, go to IFRS instruments – Translation and transformation.
To generate a consolidation table, click Setting panel and select a consolidating company in the Company field. For example, in the demo base, it is Company group.
To analyze consolidated trial balance under IFRS, use the Indicator calculation data drilldown report. To access it, right-click and select Drill down.
You can select either one or all trial balance indicators. Use the report to expand the consolidated trial balance under IFRS for all indicators of the IFRS chart of accounts. The report also shows the initial values consolidated from the transformational trial balance under IFRS of all group companies, and the consolidated adjustments applied to them for the eliminating company.
If you double-click a report indicator, you can go directly to the initial trial balance under IFRS of the consolidated company. The selected indicator will be circled in red.
Use the above-described reports to go to a document that generates the indicator.
You can also access a report instance for the consolidating company from this report.
When you post the document, it generates a transformation adjustment for the eliminating company. It records entries for calculation of non-controlling share in equity and goodwill, as well as records changes in ownership indicators.
- Investment flow report
Use the report to analyze investment flows in the company for the reporting period.
For each company, the report shows direct equity shares and investment value at the beginning of the period in the presentation and functional currencies. It also displays their purchase or withdrawal for the period in the functional currency and equity share, as well as investment balance on the current date in the functional currency and equity share.
You can also compare the net book value of investments in the functional currency on the current date between the data based on the investment flow documents and the data presented in the trial balance under IFRS.
The report shows the currency translation reserve generated when repeating entries for investment elimination at the beginning and end of the period. The report separately presents the amounts of the translational reserve generated for the current period. To control its calculation, the investment amount in the presentation currency on the current date for the elimination entry (at the exchange rate as of the closing date) and the investment net book value in the presentation currency based on the data of trial balance under IFRS are displayed. Control is also set up between these amounts, which allows you to check the complete elimination of the investment from the balance.
- Reports on consolidation perimeter structure
To analyze an organizational structure more easily, use special reports with various breakdowns.
The Organizational structures report shows an organizational structure of a regulation for preparing reports as a table or as a chart.
The Business unit investors report displays direct equity shares between business units.
The Investors by consolidation perimeter report groups information about investors and owner companies of each consolidation perimeter as of the selected date.
The Business unit investors by scenario period report displays information about business unit investors used to prepare consolidated financial statements.