Financial Statement Disclosures (IAS 24 / IFRS 7 / 8 / 12)
by ERP Heritage https://www.erpheritage.com.au/Financial Statement Disclosures (IAS 24 / IFRS 7 / 8 / 12)
Five audit-locked disclosure registers, related parties, operating segments, financial-instrument risk, contractual-maturity analysis and interests in other entities, each tied back to the general ledger so the notes to your accounts reconcile to the books.
Why this module
Financial Statement Disclosures (IAS 24 / IFRS 7 / 8 / 12)
Notes that tie back to the ledger
Related-party balances tie to the contact's posted receivable and payable lines, financial-risk carrying amounts tie to named accounts, and segment revenue and result derive from analytic-tagged postings, so a hand-keyed figure that drifts from the general ledger becomes visible instead of hiding in a spreadsheet.
Real IFRS mechanics, not narrative fields
Segments are tested against the IFRS 8.13 ten-percent revenue, profit-or-loss and asset thresholds; credit exposures are staged under the IFRS 9 twelve-month and lifetime ECL model that feeds the IFRS 7.35H net carrying amount; the maturity analysis projects undiscounted contractual cash flows including coupons per IFRS 7.B11D.
Finalise, freeze and lock
Every register can be finalised by an EH Accounting Manager, which freezes its input figures, blocks edits and deletes, and even refuses appended child rows so a signed-off disclosure cannot be silently re-keyed. Computed tie-out and reconciliation figures still recompute, and only a manager can reopen.
Day in the life
Year-end notes, reconciled and signed off
At period close the accountant builds the segment report, keys entity revenue and each reportable segment, and watches the reconciliation line and the ten-percent flags update as they go. They tag segment lines to analytic accounts so revenue and result pull straight from posted moves, then log related-party transactions with the outstanding balance auto-checked against each contact's ledger. A maturity run reads the open loan accounts and buckets the undiscounted cash flows into bands. When the numbers agree, the manager finalises each register, which freezes the figures and locks the disclosure for the auditor, who has read-only access.
Edge cases
The cases most modules quietly ignore.
In the shipped code today, each one a place where a cheaper module silently does the wrong thing.
The maturity analysis reads a financial-liability line as a positive outflow by taking the credit-side magnitude, so a payable is not mislabelled as a negative amount when bucketed into a band.
Per-instrument projection bands a coupon bond's interim coupons into the earlier maturity bands and its principal plus final coupon into the maturity band, rather than collapsing the whole instrument into one band, and a zero-rate instrument reports principal only.
Once a register is finalised, the child rows enforce a create guard, so a segment line, related-party transaction, maturity band or instrument cannot be appended to slip a figure past the frozen parent total.
A raw ORM write of the state field is manager-gated, so a plain user cannot finalise or reopen a disclosure behind the action buttons' back; the sanctioned transition sets an internal flag the guard checks.
A narrative-only relationship, segment or risk exposure with no linked contact, analytic account or backing account is treated as tied rather than drifted, so a register with no ledger counterpart never raises a false mismatch.
What is inside
Built to do the job, end to end.
- Related parties (IAS 24). eh.related.party and eh.related.party.transaction hold relationships (parent, subsidiary, associate, KMP, close family, other), transactions by type and outstanding balances, with an advisory ledger tie-out of the balance to the linked contact's posted receivable and payable lines (IAS 24.18-19).
- Operating segments (IFRS 8). eh.segment.report and eh.segment.line capture revenue, result, assets and liabilities, reconcile segment totals to entity totals, flag each line against the IFRS 8.13 ten-percent thresholds, and derive revenue and result pro rata from analytic-distribution postings.
- Financial-instrument risk (IFRS 7). eh.fin.risk classifies exposures by credit, liquidity and market risk, stages credit exposures under the IFRS 9 twelve-month and lifetime ECL model, computes the net carrying amount after the loss allowance (IFRS 7.35H), and ties the carrying amount to named ledger accounts.
- Maturity analysis (IFRS 7.39). eh.fin.maturity.run reads open posted liability lines or per-instrument coupon schedules and buckets undiscounted contractual cash flows, principal plus interest, into on-demand, under-3-month, 3-month-to-1-year, 1-to-5-year and over-5-year bands (IFRS 7.B11D).
- Interests in other entities (IFRS 12). eh.entity.interest records subsidiaries, associates, joint ventures, joint operations and unconsolidated structured entities with ownership and voting percentages, consolidation method, and a computed non-controlling interest for subsidiaries (IFRS 12.10-31).
- Governance and access. Each register carries a draft and finalised state with manager-only finalise and reopen, per-company record rules isolate data, and auditor group access is read-only. Chatter tracking is on the risk, maturity, related-party and segment records; disclosures post no journal entries.
Honest about the edges
What this does not do, so nothing surprises you.
- It posts no journal entries and creates no accounting moves; the registers are disclosure records that read from the ledger, they do not write to it.
- The ledger tie-outs are advisory. A drift between an entered figure and the derived ledger figure is flagged but never blocks saving or finalising a register.
- It does not auto-detect related parties or reportable segments from your data; you enter the relationships and segments, and the module reconciles and flags them.
- It does not render a formatted PDF note or a full statutory annual report; it maintains the underlying disclosure registers behind the notes.
- The maturity analysis uses simple undiscounted contractual cash flows on a 365-day basis and does not apply present-value discounting or day-count conventions beyond that.
- Expected-credit-loss staging is entered per exposure; the module computes the measurement basis and net carrying amount from the stage and allowance you provide, it does not model or calculate the ECL provision itself.
- It depends on eh_account_base for its user, manager and auditor groups and menu, so that module must be installed.
odoo 19 related party disclosure, IAS 24 related party transactions odoo, IFRS 8 operating segments odoo, segment reconciliation entity totals, IFRS 7 financial instrument risk disclosure, IFRS 7.39 maturity analysis, expected credit loss staging odoo, IFRS 9 ECL stage 1 2 3, IFRS 12 interests in other entities, non-controlling interest disclosure, notes to financial statements odoo, disclosure register odoo community, credit liquidity market risk disclosure, reportable segment threshold IFRS 8.13
Financial risk register with ECL stagingThe IFRS 7 credit-risk register: each exposure carries its IFRS 9 ECL stage and loss allowance, netting the gross carrying amount down to the reported net carrying amount.
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