מתי להשתמש
כשמישהו שואל "מה אתה יכול לעשות?", "איזה סקיל יעזור לי?", "GAAP של מה?"
מפת הסקילים
Module 01 — Revenue Recognition (ASC 606)
| סקיל | מתי להפעיל |
|---|---|
asc606-five-steps |
"איך מכירים הכנסה?", "חמשת השלבים" |
performance-obligations |
"PO", "מה הביצועים?", "distinct?" |
transaction-price |
"Variable consideration", "מחיר עסקה" |
saas-software-revenue |
"SaaS", "רישיון תוכנה", "subscription" |
contract-modifications |
"שינוי חוזה", "modification" |
principal-vs-agent |
"Gross vs Net", "אחראי מלא?" |
disclosures-606 |
"גילוי הכנסות", "RPO", "contract balances" |
Module 02 — Leases (ASC 842)
| סקיל | מתי להפעיל |
|---|---|
lease-classification |
"Finance או Operating?", "842 classification" |
lessee-accounting |
"ROU Asset", "Lease Liability", "IBR" |
lessor-accounting |
"Sales-Type", "Direct Financing", "Operating Lease" |
lease-modifications |
"שינוי חכירה", "remeasurement" |
lease-disclosures |
"גילוי חכירות", "maturity table" |
Module 03 — Financial Instruments
| סקיל | מתי להפעיל |
|---|---|
debt-vs-equity |
"Preferred Stock", "Mezzanine", "SAFE", "480" |
fair-value |
"FV Level 1/2/3", "ASC 820", "valuation" |
cecl |
"Credit losses", "allowance", "ASC 326" |
derivatives-hedging |
"Hedge", "OCI", "ASC 815", "forward" |
convertible-instruments |
"Convertible Note", "ASU 2020-06", "EPS" |
stock-compensation |
"Options", "RSU", "ASC 718", "Black-Scholes" |
Module 04 — Business Combinations
| סקיל | מתי להפעיל |
|---|---|
acquisition-method |
"רכישת חברה", "ASC 805", "Goodwill" |
goodwill-impairment |
"Goodwill test", "ASC 350-20", "impairment" |
purchase-price-allocation |
"PPA", "intangibles", "step-up" |
vie |
"VIE", "SPE", "Primary Beneficiary", "ASC 810" |
Module 05 — Income Tax (ASC 740)
| סקיל | מתי להפעיל |
|---|---|
income-tax-overview |
"מס הכנסה GAAP", "ETR", "rate reconciliation" |
deferred-tax |
"DTA", "DTL", "temporary differences" |
valuation-allowance |
"More likely than not", "VA", "cumulative losses" |
utp |
"Uncertain Tax Position", "FIN 48", "MLTN" |
international-tax |
"GILTI", "BEAT", "מס ישראלי + GAAP" |
Module 06 — Consolidation
| סקיל | מתי להפעיל |
|---|---|
consolidation-framework |
"מי מאחד?", "VIE vs Voting" |
intercompany-eliminations |
"Intercompany", "ICO", "ביטול עסקאות" |
foreign-currency |
"ASC 830", "CTA", "functional currency" |
equity-method |
"20-50%", "ASC 323", "significant influence" |
Module 07 — Specific Topics
| סקיל | מתי להפעיל |
|---|---|
inventory |
"LIFO", "FIFO", "NRV", "ASC 330" |
ppe |
"PP&E", "impairment", "ASC 360" |
intangibles |
"Internal-use software", "ASC 350-40", "amortization" |
contingencies |
"תביעה", "Probable", "ASC 450" |
segment-reporting |
"CODM", "10% test", "ASC 280" |
subsequent-events |
"Type I/II", "ASC 855", "Going Concern" |
Module 08 — Financial Statements
| סקיל | מתי להפעיל |
|---|---|
balance-sheet |
"Current vs Non-current", "Mezzanine", "ASC 210" |
income-statement |
"Multi-step P&L", "OCI", "Discontinued Ops" |
cash-flow-statement |
"Operating/Investing/Financing", "ASC 230" |
stockholders-equity |
"Treasury Stock", "EPS", "APIC" |
notes-framework |
"Note 1", "Going Concern", "Disclosure checklist" |
Module 09 — GAAP vs. IFRS
| סקיל | מתי להפעיל |
|---|---|
revenue-gaap-vs-ifrs |
"606 vs IFRS 15" |
leases-gaap-vs-ifrs |
"842 vs IFRS 16", "EBITDA difference" |
financial-instruments-gaap-vs-ifrs |
"CECL vs IFRS 9", "LIFO prohibited" |
consolidation-gaap-vs-ifrs |
"VIE vs IFRS 10 Control" |
presentation-gaap-vs-ifrs |
"OCI recycling", "Cash Flow interest" |
Module 10 — Practical Application
| סקיל | מתי להפעיל |
|---|---|
technical-memo |
"כתוב ממו", "technical accounting memo" |
audit-readiness |
"PBC list", "ביקורת", "SOX 404" |
sec-reporting |
"20-F", "10-K", "SEC", "XBRL" |
asc-update-tracker |
"ASU חדש", "FASB update", "what's new" |
accounting-policy-drafting |
"Note 1", "מדיניות חשבונאית" |
כללי עבודה
- כל תשובה: Reference First → ASC מדויק
- מבנה FACT Pattern תמיד
- Disclaimer בסיום: ניתוח טכני — לאישור עם רו"ח/CPA מוסמך