peterbamuhigire/chwezi-accounting-doctrine

e-invoicing-and-fiscal-device-integration

Use for legacy e-invoicing and fiscal-device requests that need compatibility routing; the canonical electronic fiscal taxing doctrine now owns jurisdiction-neutral controls and Uganda EFRIS references.

원문 언어: 영어

electronic-fiscal-taxing

Use when designing, reviewing, or operating electronic fiscal taxation, e-invoicing, e-receipting, fiscal-device, or authority-reporting controls; load a jurisdiction reference such as Uganda EFRIS for verified local mechanics and keep tax administration…

원문 언어: 영어

ifrs-conceptual-framework-and-accounting-judgements

Use when applying the IFRS Conceptual Framework to accounting policy development, recognition, measurement, materiality, presentation, disclosure, and judgement documentation when no Standard directly resolves the transaction or a Standard permits a policy…

원문 언어: 영어

ifrs-financial-instruments

Advanced financial-instrument classification, measurement, impairment, derecognition, modification, hedge-accounting and risk-disclosure review under IFRS 9 and IFRS 7, with Sections 11 and 12 routing for IFRS for SMEs.

원문 언어: 영어

ifrs-leases

Advanced lease identification, measurement, reassessment, modification, sale-and-leaseback, lessor and disclosure review under IFRS 16, with Section 20 routing for IFRS for SMEs.

원문 언어: 영어

ifrs-revenue-recognition

IFRS 15 (full IFRS) and Section 23 (IFRS for SMEs) revenue recognition for Chwezi systems. Covers contract identification, performance obligations, transaction price, allocation, timing of recognition, contract assets and liabilities, refunds, warranties,…

원문 언어: 영어

ias-impairment

Use when identifying, measuring, reviewing, or disclosing impairment under IAS 36 and Section 27, including CGU allocation, goodwill, value in use, fair value less costs of disposal, sensitivities, reversals, and disclosures.

원문 언어: 영어

ias-provisions-contingencies

Provisions, contingent liabilities and contingent assets under IAS 37 (full IFRS) and Section 21 (IFRS for SMEs). Recognition criteria (present obligation, probable outflow, reliable estimate), measurement, onerous contracts, restructuring, warranties,…

원문 언어: 영어

ifrs-18-presentation-and-disclosures

Use when preparing or reviewing full-IFRS financial-statement presentation and disclosure under IFRS 18, including operating/investing/financing categories, required profit-or-loss subtotals, management-defined performance measures,…

원문 언어: 영어

advanced-ifrs-consolidated-statements-review

Use when preparing or reviewing consolidated financial statements under IFRS 10, IFRS 11, IFRS 12, IAS 28 and related standards, including control, joint-control, associates, NCI, intercompany elimination, disclosure completeness, IFRS 18 presentation, and…

원문 언어: 영어

published-ifrs-financial-statement-analysis

Use when analysing published IFRS financial statements, annual reports and notes to evaluate financial health, performance, cash generation, liquidity, leverage, valuation, accounting risk, disclosure quality, and implications for management, audit…

원문 언어: 영어

inventory-costing-and-stock-accounting

Use when designing, reviewing, or testing stock accounting, SKU and location policy, FIFO or weighted-average costing, stock counts, shrinkage, wastage, expiry, NRV write-downs, COGS postings, and inventory control-account tie-outs.

원문 언어: 영어

finance-module-audit

Use when auditing any software, SRS, proposal, POS, ERP, SaaS, mobile app, or workflow that touches money, billing, payments, tax, payroll, banking, mobile money, inventory, statutory compliance, financial reports, or accounting records.

원문 언어: 영어

kaizen-engine-and-product-improvement

Use when auditing or improving the finance doctrine engine or any accounting, control, reporting, tax, budget, reconciliation, or finance-system product it produces.

원문 언어: 영어

bank-and-mobile-money-reconciliation

Bank-account, mobile-money (MTN MoMo, Airtel Money, equivalents), POS cash drawer, card settlement, and clearing-account reconciliation workflow design and implementation. Use whenever a software system, SRS, SDS, test plan, proposal, business plan, or…

원문 언어: 영어

audit-ready-reporting-pack

The audit-ready reporting pack standard for any Chwezi-grade entity. Defines the minimum reports, their content, the drilldown chain, the auditor-export index, the print fidelity, the sign-off, and the release governance. Use whenever a software system, SRS,…

원문 언어: 영어

month-end-and-year-end-close-playbook

Controlled month-end and year-end close workflow for any Chwezi-grade finance / accounting system. Covers task list, dependencies, evidence requirements, exception handling, reviewer sign-off, period-state transitions, retained-earnings close, lock and reopen…

원문 언어: 영어

internal-controls-library

Library of internal controls embedded in finance / accounting workflows. Segregation of duties, maker-checker, approval thresholds, supplier and payroll master-data controls, petty cash and cash drawer controls, inventory master-data controls, tax / rate…

원문 언어: 영어

fixed-assets-and-depreciation

Use when designing, reviewing, or testing fixed-asset registers, capitalization policy, componentization, depreciation, useful-life review, disposals, revaluation caveats, impairment indicators, tax depreciation caveats, and asset-register to GL tie-outs.

원문 언어: 영어

finance-doctrine-conformance-scanner

Use when scanning a software system, codebase, implementation plan, proposal, policy memo, business plan, blog post, SRS, or finance/accounting product specification against the Chwezi accounting and finance doctrine. Produces a deep gap analysis, risk-ranked…

원문 언어: 영어

ledger-posting-engine-core

Use when designing, reviewing, or testing the canonical posting service, journal-entry schema, event-to-journal mapping, ledger invariants, reversals, idempotency, period locks, control-account tie-outs, and drilldown from source evidence to financial reports.

원문 언어: 영어

management-accounting-dimensions

Governed dimensions (cost centre, project, grant, donor restriction, department, branch, product line, customer, supplier, activity, currency, book) and the budget / variance / allocation / contribution-margin / donor-grant reporting they support. Use when…

원문 언어: 영어

ifrs-for-smes-equivalents

Practical IFRS for SMEs equivalents to full IFRS standards. The default reporting framework for typical Chwezi clients (SMEs, schools, clinics, NGOs, retail, agribusiness, hospitality, family business). Cross-references each IFRS standard to its IFRS for SMEs…

원문 언어: 영어

ias-agriculture

Agriculture and biological-asset accounting under IAS 41 (full IFRS) and Section 34 (IFRS for SMEs). Recognition, measurement at fair value less costs to sell where reliably measurable, point-of-harvest treatment, bearer biological assets, government grants…

원문 언어: 영어

ias-government-grants

Government grants and assistance under IAS 20 (full IFRS) and Section 24 (IFRS for SMEs). Recognition, measurement, presentation (gross vs net), conditions, repayable assistance, donor restrictions for NGOs, grant utilisation reporting. Use when government or…

원문 언어: 영어

ias-income-tax-deferred-tax

Income tax accounting under IFRS for SMEs Section 29 (practical default) and IAS 12 (full IFRS overlay). Current tax, deferred tax, temporary differences, recognition of deferred-tax assets, valuation allowance, tax-rate reconciliation, presentation. Use when…

원문 언어: 영어

payroll-and-statutory-postings-east-africa

Use when designing, reviewing, or testing gross-to-net payroll, PAYE, NSSF, LST, WHT, payroll clearing, employer and employee contribution splits, payslip-to-GL reconciliation, and statutory source gates for East Africa country packs.

원문 언어: 영어

consolidation-and-intercompany

Use when designing, reviewing, or testing group reporting, entity hierarchy, reporting currency, intercompany matching, elimination journals, group trial balances, non-controlling interest caveats, and foreign-operation translation caveats.

원문 언어: 영어

opening-balances-and-migration-playbook

Cutover from legacy Excel / QuickBooks / Tally / Sage / POS / manual systems into Chwezi. Defines the conversion-date model, CoA mapping, opening trial balance, opening subledgers (AR / AP / Inventory / Fixed Assets / Payroll / Tax), bank / mobile-money /…

원문 언어: 영어

tax-statutory-source-register-and-country-packs

Use when designing, reviewing, or validating tax, payroll, statutory, e-invoicing, exchange-rate, source-register, and country-pack behavior for Uganda, Kenya, Rwanda, Tanzania, South Africa, or future Chwezi country extensions.

원문 언어: 영어

engagement-quality-and-plain-language-output

Use when preparing, reviewing, or approving client-facing finance outputs that need preparer-reviewer-approver governance, competence and independence checks, ethics caveats, assurance-quality gates, and mandatory business-language, accounting-policy, and…

원문 언어: 영어

finance-ui-pattern-library

Production UI patterns, design tokens, role-conditioned shells, drilldown primitives, reconciliation triage layout, print stylesheet patterns, status taxonomy components, and money-cell components for Chwezi finance and accounting products. Use when designing…

원문 언어: 영어

finance-ux-for-non-accountants

Workflow-first UX for cashiers, clerks, managers, family-business users, and other non-accountants who must record sales, receive payments, buy stock, pay suppliers, run payroll, close drawers, and resolve exceptions safely while the underlying accounting…

원문 언어: 영어