02 — Capability · BC-210.40
Financial Reporting & Disclosure
Turn closed ledgers into financial statements and filings that meet the standards of each jurisdiction and regulator, with notes that say what the numbers alone cannot.
- Statutory Reporting
- External Reporting
In scope
- Group and entity financial statements
- Regulatory filings and their timelines
- Accounting policy and technical interpretation
Out of scope
- Earnings releases and investor presentations (see BC-270)
- Management reporting (see BC-220)
Realized by · 2
Used in · 1
Build it · 0
- Nothing in the library points here yet.
Decomposes into · 4
- BC-210.40.10Financial Statement PreparationAssemble the balance sheet, income statement, cash flow statement and notes from closed ledgers, with every figure tied back to its source.
- BC-210.40.20Regulatory & Statutory FilingFile the statements and schedules each jurisdiction requires, in the format and on the deadline it sets, and keep proof that it was done.
- BC-210.40.30Accounting Policy & Technical GuidanceDecide how accounting standards apply to the enterprise's transactions and document the positions so they are applied consistently.
- BC-210.40.40External Audit CoordinationSupply auditors with the evidence, walkthroughs and responses they need to form an opinion, and track findings through to resolution.