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How can we prepare financial statements cleverer?

In many situations, accounting and reporting standards allow the accountant to choose an option, make an estimation, or to apply professional judgement. Each of these decisions may affect financial statements, sometimes with a material impact, and usually entails specific disclosures.

We believe that well designed cognitive services could clearly show such decision points, alternative scenarios and their impact on financial reporting, and consequently contribute to forward-looking formulation of accounting policy and conscious decision-making.