Repositora AI - Ind AS 118 / IFRS 18
Resources

Practical working aids for Ind AS 118 readiness.

Checklists, worksheets, trackers, and template concepts for finance teams moving from source data to controlled presentation, disclosure, and approval evidence.

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6
resource sections
18
working aids
Ind AS 118 / IFRS 18
reporting focus
Starter pack

Start with the resources most teams need first.

These three packs cover the highest-impact early decisions: readiness sequencing, source selection, and MPM governance.

Featured resource

CFO readiness kit

A practical starting point for transition scope, ownership, sequencing, and reporting evidence.

Featured resource

Source selection pack

Guidance for choosing uploaded TB, GL-derived TB, or a controlled hybrid workflow.

Featured resource

MPM governance pack

Templates and review logic for identifying, reconciling, approving, and explaining MPMs.

Resource library

Choose the working aid by reporting workstream.

Readiness KitsSource & DataClassification ToolsExpense DisclosureMPM GovernanceRegulatory Shelf

Readiness Kits

Transition planning aids for CFOs, reporting heads, controllers, and implementation owners.

Checklist

Ind AS 118 readiness checklist

A board-level checklist covering source data, classifications, disclosures, controls, owners, and close readiness.

Open guide
Roadmap

30/60/90 transition plan

A phased roadmap for diagnostics, rule design, dry runs, evidence capture, and final reporting preparation.

View plan
Tracker

Implementation evidence tracker

A control-oriented tracker for source uploads, mapping changes, MPM approvals, review notes, and report locks.

Review controls

Source & Data

Working aids for source selection, dimensional trial balances, and report lineage.

Guide

GL vs uploaded TB decision guide

A decision aid for selecting the reporting source when trial balance and general ledger data coexist.

Compare sources
Checklist

Dimensional TB field checklist

A checklist of account, period, cost centre, segment, source, approval, and comparative fields.

Open checklist
Review sheet

Source lineage review sheet

A review structure for tracing a report figure back to source files, mappings, classifications, and approvals.

Trace workflow

Classification Tools

Worksheets for categories, main business activity assessment, operating profit, and presentation judgement.

Worksheet

Profit or loss category worksheet

A structured worksheet for operating, investing, financing, tax, and discontinued operation classification.

Open worksheet
Template

Main business activity assessment

A judgement template for documenting how business activities affect category presentation.

Assess activity
Checklist

Operating profit review checklist

A review aid for testing consistency around the operating profit subtotal and related classifications.

Review subtotal

Expense Disclosure

Templates for function presentation, specified expense support, and unusual item review.

Template

Expense matrix template

A practical structure for moving from expense nature and cost centre data into functional P&L views.

View matrix
Checklist

Specified expense disclosure checklist

A checklist for nature information that supports function-based profit and loss presentation.

Check disclosure
Review sheet

Other items review sheet

A review aid for unusual, exceptional, new, or oversized balances that need clearer presentation.

Review items

MPM Governance

Resources for identifying, reconciling, approving, and maintaining management-defined performance measures.

Checklist

MPM identification checklist

A structured test for deciding whether a publicly communicated subtotal becomes an MPM.

Identify MPMs
Template

MPM reconciliation template

A reconciliation structure for closest subtotal, adjustments, comparatives, tax effects, and approval status.

Build note
Control log

MPM template control log

A governance aid for separating standard templates from company-specific approved measure definitions.

Set controls

Regulatory Shelf

Reference aids for monitoring updates, documenting assumptions, and aligning internal reading materials.

Tracker

Official update tracker

A tracker concept for MCA, ICAI, NFRA, SEBI, and IFRS Foundation updates that may affect implementation.

Track updates
Guide

Schedule III coexistence guide

A practical guide for running Indian statutory formats and Ind AS 118 style views from one foundation.

Open guide
Glossary

Finance team glossary

A working glossary for categories, subtotals, MPMs, source lineage, aggregation, and approval evidence.

Browse knowledge base
Editable templates

Need the resource pack adapted to your chart of accounts and reporting workflow?

Use the public resources for orientation. For editable templates, source field lists, MPM worksheets, and workflow trackers tailored to your close process, send the team a short implementation note.

Request template packEmail sales@repositora.com
Source and mapping fields
Category and expense worksheets
MPM and approval trackers
Ind AS 118 Resources | Repositora AI - Ind AS 118 / IFRS 18