
IFRS 9 Expected Credit Loss Model – Provision Matrix
A provision-matrix model for expected credit losses under IFRS 9: historical default rates, forward-looking adjustment, provision movement and the note.
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A provision-matrix model for expected credit losses under IFRS 9: historical default rates, forward-looking adjustment, provision movement and the note.

A complete assets register that computes monthly depreciation and disposals and produces the asset movement schedule for the note, with group-based tax depreciation for companies subject to income tax.

A financial policies and procedures manual adapted to the local regulatory environment, with the approval authority matrix, a controls matrix for the accounting cycles, and a risk register.

Compute your factory's unit cost by process costing (continuous production), allocating overheads to production centers, value finished goods and work in process, and analyze variances.

Compute the end-of-service benefit obligation by the projected unit credit method under IAS 19, with actuarial gains and losses, sensitivity analysis and the note.

All your statutory deadlines in one file — returns, financial statement filing, registration and certificate renewals — with the late penalty and an alert before each date.

The correct entry for every common local transaction, with its regulatory or standards basis.

A ready chart of accounts for your sector, mapped to the financial statement line items and the zakat base classification.

An organized handover file: balances, platform access rights, pending returns, custody, and documents.

A practical checklist for the accountant to integrate with the FATOORA platform: choosing the provider, mandatory invoice data, credit and debit notes, and common errors.

Receipt, payment, journal and custody-settlement vouchers, ready to use.

The key differences between full IFRS and the IFRS for SMEs standard, updated for the third edition 2025.