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TITLE: Financial Statement Close and Reporting compliance template (RCM/SAQ)
TYPE: article
VERSION: 1
VERSION_ID: 567022b8-017d-4bf9-a135-338f8f84bd1d
GENERATED_AT: 2026-01-17T17:27:02.416Z
SUMMARY: Financial Statement Close and Reporting Excel-based smart compliance template (RCM/ICQ/SAQ) – ICFR; COSO; SOX 404; International ICFR Frameworks
READING TIME: 1 min
WORD COUNT: 152
SOURCE URL: https://grcplaybook.com/smart-playbooks/internal-control-over-financial-reporting-icfr-core/financial-statement-close-and-reporting
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KEY TAKEAWAYS:
  * Internal Control over Financial Reporting - Core

#### Internal Control over Financial Reporting - Core

# Financial Statement Close and Reporting

P: The Financial Statement Close and Reporting Playbook addresses the following areas:

LIST: UL with 14 items

  - Policy and Procedures

  - Segregation of Duties (and access rules that support SOD)

  - Non Routine Transactions

  - Asset Impairment Assessment

  - Foreign Currency Transactions

  - Depreciation and Amortization

  - Income Taxes

  - Transfers from Sub-ledgers

  - General Ledger Close

  - Inter-company Accounts

  - Consolidations

  - Preparation of the Financial Statements

  - Final Financial Statements and Disclosures, and

  - Additional Considerations (IPE and Management Review Controls)

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ABOUT THIS CONTENT
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Source: https://grcplaybook.com/smart-playbooks/internal-control-over-financial-reporting-icfr-core/financial-statement-close-and-reporting

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