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IFRS configuration requirements

Note: For step-by-step procedures, see the Consolidation Framework documentation — Consolidation setup.

Carry forward

Account

HGB-specific rule

Goodwill

Carry forward net book value (cost minus accumulated amortization) — not gross cost.

Negative goodwill (Unterschiedsbetrag)

Carry forward remaining balance; release only when §309(2) HGB conditions are met.

Eigenkapitaldifferenz (§308a)

Carry forward cumulative translation difference from all prior periods.

Deferred tax (§306)

Carry forward closing balance; adjust for current period temporary difference movements.

NCI equity — Anteile anderer Gesellschafter (§307)

Carry forward NCI equity balance; update for current period profit share and dividends paid to NCI.

Equity accounts

Each component carries forward at its own fixed historical rate (§308a HGB) — not the current period opening rate.

  1. Before enable the consolidation features, ensure that your sheet contains the following required field types: Version, Time, Account, Flow, Organization Unit, Dataset, Group (Currency).

  2. Enable the Carry Forward feature from the Actions tab in the consolidation sheet.

  3. Add an Override rules if needed. Override rules enable you to specify an opening source scenario from which and the prior year closing balances. In this case, the opening account 33010 are copied from the profit and loss from accounts BP171/172.

Account mapping

Mapping area

HGB requirement

Mapping area

HGB requirement

GKV mapping (§275 Abs. 2)

Expenses by nature: materials, personnel costs, depreciation, other operating expenses.

UKV mapping (§275 Abs. 3)

Separate hierarchy for cost-of-sales presentation; capture material and personnel expenses for §285 Nr. 8 note disclosure.

Negative goodwill account

Map Unterschiedsbetrag to equity/liability position after equity (§301(3) HGB).

NCI equity (§307)

Map Anteile anderer Gesellschafter to dedicated equity position on the Konzernbilanz.

Eigenkapitaldifferenz (§308a)

Map translation difference to designated equity position after reserves — not to an OCI account.

§306 deferred tax

Map consolidation-driven deferred tax to a separate account, distinct from entity-level deferred tax.

  1. Enable the Auto Mapping feature from the Actions tab in the consolidation sheet. Select metrics the rule applies to.

  2. Use the Standard Rules for direct dimension-to-dimension mapping that posts the same value to the same metric. Standard Rules will be executed after Advanced Rules and by order.

  3. Use the Advanced Rules for Existing metric-based mapping logic, where output is posted to a different metric based on rule configurations.

Currency conversion — IFRS settings

Account type

RATETYPE setting

IAS 21 rule

P&L / income and expenses

AVG

IAS 21.39(b) — average rate for the period.

Balance sheet accounts

END

IAS 21.39(a) — closing rate at balance sheet date.

Equity (share capital, capital reserves)

HISTAVG

IAS 21.39(c) — historical rate at date of original transaction.

FCTR (OCI plug)

CTR

IAS 21.39(c) — translation difference to OCI.

  1. Enable the Currency Conversion feature from the Actions tab in the consolidation sheet. Select Local Currency Property and Conversion rule to apply. The feature helps translating local currency input to the required reporting currency. Account type and version type fields are required to be maintained.

  2. You can configure rate and amount overrides. For example, some accounts might require historical rates. You can create additional override rules based on requirement.

Currency Conversion Rule:

Account FX Rules IFRS (Downloadable Excel file)

Ownership structure — IFRS settings

Consolidation accounting combines financial statements of a parent company and its subsidiaries into a single set of financial records. The method used depends on the level of ownership and control the parent company has over the investee. Users need to maintain this Ownerships Input form for the Consolidation features.

Method

IFRS condition

Lineos setting

Full consolidation

Control per IFRS 10 — power + variable returns + ability to affect

Method = Full

Equity method

Significant influence or joint venture (IAS 28 / IFRS 11)

Method = Equity

Proportional (joint operations only)

Direct rights to assets and obligations for liabilities (IFRS 11)

Method = Proportional — joint operations only, not for joint ventures

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