Rechnungslegung

Highlights:

- - Betrachtet den Journalisierungsprozess für Finanzprodukte des Bankbuchs und Handelsbuchs sowie der Nicht-Finanzprodukte
  - Integrierte Accounting Rules Engine (ARE)
  - Multi-GAAP, Multi-Entity, Multi-Währung
  - Parallele Rechnungslegung, Korrekturbuchhaltung unterstützt
  - Optionales Full-Size-Hauptbuch oder Schattenbuch
  - Export von D/C-Buchungen oder Buchungsvorfällen in ein fremdes Hauptbuch
  - Ausgerüstet für IFRS 9: Vorlage mit IFRS 9 konformer Rechnungslegungslogik und Kontenplan. Auf der Grundlage der über 10-jährigen Erfahrung in der Finanzbuchhaltung nach IAS 39 und in aktuellen IFRS 9-Projekten mit verschiedenen Wirtschaftsprüfern hat FERNBACH eine Rechnungslegungslogik entwickelt, die alle Geschäftsvorfälle für das gesamte Portfolio eines Unternehmens abdeckt. Die Buchungslogik und ein Standardkontenplan, der durch einen einfachen Mapping-Prozess während eines Projekts angepasst werden kann, sind Teil jeder Lieferung.
  - Vorlagen für verschiedene GAAPs mit vordefinierten Rechnungslegungsvorschriften und Kontenplan

The blueprint Financial Accounting considers requirements related to financial accounting, taking GAAP-specific requirements into account.

Main components are

Components that identify accounting transactions and feed them into the Accounting Rules Engine.
The blueprint focuses on an Accounting Rules Engine. It generates debit/credit entries in parallel GAAPs for the accounting transactions delivered. Individual settings can be defined for both the chart of accounts and the accounting logic. Hence for many GAAPs, templates are available that provide standard rule sets, accepted and approved in numerous projects world-wide.
A General Ledger that provides online access to balance sheets and income statements for multiple GAAPs and definable posting dates.
Data Marts that are the basis for financial statements, notes and a 360-degree analysis

The blueprint is also linked to core functions such as the Cash Flow Engine and the Result Layer. It uses the Estimated Cash Flow Plan for calculating the initial measurement and subsequent measurement of financial instruments. Results are provided in Data Marts for presentation and analysing purposes.

It can be used to cover a

Full-size general ledger in parallel GAAPs, covering the entire portfolio of an entity including financial and non-financial instruments
Shadow ledger for financial instruments or a portfolio of financial instruments, including the delivery of debit/credit entries to any third-party general ledger
Shadow ledger that is limited to specific products and for specific valuation elements.

For details on how to access the Balance Sheet and Income Statement in a specific GAAP, how to maintain the accounting logic and how to analyse financial accounting by drilldown and breakdown at individual transaction level, please read more in the manual: Swim Lane Financial Accounting.

The blueprint Financial Accounting supports

Multiple GAAPs
Multiple currencies
Multiple companies (multi-tenant)

Figure: Blueprint Financial Accounting

For each GAAP FlexFinance offers the entire process chain for financial accounting, including

Classification and Valuation, covering the calculation of GAAP-specific values for initial and subsequent measurement, refer to process chain for initial and subsequent measurement
Hedge Accounting
Risk Provision, including segmentation of financial assets with similar credit risk characteristics, stage assignment, calculation of GAAP-specific credit losses, refer to Risk Provision.
Analysing and presentation of results, refer to Data Marts, Analysis and Reports for Financial Accounting.

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Rechnungslegung