IFRS 18 lands in 2027. The comparative year is 2026.
What changes, what deliberately does not, the seven workstreams that take the longest, and a transition plan you can run.
Read the note§ 00 · Finance advisory · KSA · UAE · Jordan
Finance work that feels simple, even when the issue is not.
Statements, technical review, audit readiness, quality of earnings. A boutique firm, a defined scope, a file you keep.
Daftar Advisory · Technical memoA/02 · p. 1 of 4
1 · Question
Whether one incremental borrowing rate can be applied across 38 property leases with terms from three to twenty years.
2 · Conclusion
It cannot. The single rate understates the liability on the longer leases. We recommend a rate built by term band, recomputed in Schedule 3.
IFRS 16.26 · 16.BC160 · 16.C8A. Al Hinaiti
- Established
- 2024
- Base
- Amman, Jordan
- Reach
- Jordan, GCC, MENA
- Model
- Founder led
- Every job leaves
- A model, method, or memo
§ 01 · Services
Four lines of work. Each one ends with a file you own.
| Ref | Service | Outcome | You get | Action |
|---|---|---|---|---|
A/01 | Financial statementsA full IFRS set, tied to the trial balance, ready for the auditor. | A complete IFRS set your auditor can work from. | The statement set and the working file | Scope this |
A/02 | Technical reviewA second read on a number or a treatment, written to hold up. | An independent view, with reasoning your auditor or board can follow. | A technical memo with references | Scope this |
A/03 | Audit readinessPreparation before the auditor arrives, so the audit runs on your calendar. | A prepared file and a list of open items, so the audit starts on evidence. | The audit file and an open item register | Scope this |
C/03 | Quality of earningsA focused read on earnings quality, working capital, and the adjustments that matter. | A clear view of maintainable earnings and the risks behind the reported result. | A quality of earnings report and supporting workbook | Scope this |
Daftar is a non-attest practice. We prepare and review. We do not audit, and we do not sign an opinion.
§ 02 · Who we help
Built for the point where finance runs out of room.
Most clients have a capable finance team and a problem above it: a first year under IFRS, an auditor’s questions nobody has time to answer, a deal that needs numbers to hold up.
We take the problem, solve it in the open, and leave the file behind.
§ 03 · How we work
Four commitments, in writing, before the work starts.
01
Defined scope
What we solve, what we exclude, what you get. In writing, first.
02
Senior contact
The person you speak to does the work.
03
Straight advice
If it belongs elsewhere, or need not be done, we say so.
04
Work you own
You keep the model and the workings, in a form you can rerun.
§ 04 · Notes
What finance teams here are dealing with now.
Also from Daftar
Hiring a finance lead? The Calibre Verdict is a written decision memo on your shortlist, before you make the offer.
Structured hiring advisory for finance roles. Not a psychometric assessment. Does not predict performance. The decision, and its consequences, rest with the employer.
Visit Calibre§ 05 · Questions
Answered plainly.
01What does Daftar do?
Statements, audit preparation, technical review, deal numbers. We take the problem, not the function.
02When should we reach out?
Before the deadline, not during. The earlier the read, the cheaper the fix.
03Do you audit the file?
No. Daftar is a non-attest practice. We prepare and review. We do not audit, and we do not sign an opinion.
Tell us what is on the table.
Build a draft scope in two minutes. We reply with a senior read on fit.
Open the scope builder