This page includes an illustrative script showing how to apply the COA design logic outlined the implementation page.
This logic makes the COA infinitely adjustable, so it may be used by any entity of any size or complexity.
The page also includes scripts for mapping the uni COA (link) to IFRS | GAAP compatible financial statements.
Capturing a particular company's particular financial structure will require customization.
The COAs and script here provide a perfectly adequate, ready‑to‑use foundation. While perfectly workable, some companies prefer the tailored feel of a bespoke solution. While the customization may be handled in‑house, the effort and cost may be avoided by having a fully configured COA / financial statement map made to measure. Prices for tailored COAs mapped to custom financial statements start at €500.
For those who would rather outsource the entire process, prices for complete financial reports including validated XBRL integration start at €10,000.
Please be aware, while similar, IFRS and US GAAP do not provide fully comparable guidance. Consequently, adjustments must be made if a single COA is to be used for both IFRS and US GAAP purposes.
The most important differences are presented on this page.
The same caveat applies when the uni COA is used in any jurisdiction that specifies a particular accounting/reporting standard.