Enter each entity's trial balance, record every elimination as a journal, and the pack proves the rest: intercompany, non controlling interests, currency translation and goodwill. A second workbook converts a legacy income statement to the IFRS 18 presentation, comparative restated.
Who it is for. Someone who prepares or reviews consolidated financial statements under IFRS, in a group small enough that the work is done in Excel rather than a consolidation system, and who is now facing the IFRS 18 presentation change.
What you get
One ZIP, about 172 KB. A PDF guide, four Excel template workbooks, and three workbooks making up a fully worked example, in two folders.
Requires Microsoft Excel 2016 or later. No macros and no add-ins. Other spreadsheet applications are untested..
Inside
The proofs are derived, not plugged.
The currency translation reserve is computed from the rate reconciliation rather than balanced by a forced number, and the non controlling interest rollforward reconciles to the balance sheet. If something does not tie, you find out on the sheet.
A worked example that is green before you touch it.
A complete two period consolidation of a parent, an eighty percent owned subsidiary carrying goodwill and an unrealised profit, and a subsidiary reporting in euro. Every proof in the pack ties to it.
Convert an income statement to IFRS 18 and see the difference.
Paste your existing statement, classify each line, and read off the new presentation with both required subtotals, the management defined performance measure note, the expenses by nature disclosure and a repointed cash flow.
A disclosure tie out you can hand to a reviewer.
Each line either maps to a workbook reference or is marked not applicable, so the file itself records what was considered.
Nothing runs when you open it.
Macro free by policy. Every formula is on the sheet and inspectable, which matters when someone else has to review your numbers.
Questions
Does it work in my Excel?
Excel 2016 or later, no macros, no add-ins. We have not tested other spreadsheet applications.
What if IFRS 18 guidance moves?
The pack carries a dated content line. A refresh ships as a separate release, not as an entitlement.
How many entities does it handle?
The consolidation workbook is laid out for a parent and up to eight subsidiaries.
Is this a substitute for a disclosure checklist?
No. It includes a tie out checklist for the areas the pack covers. It is not a licensed full disclosure checklist and does not claim to be.
Do I need to understand IFRS 18 already?
No. The guide includes a primer and a one page transition plan, written for a preparer rather than for a standard setter.
Do I get updates?
No. This is a final one-time purchase. Any later refresh is a separate release.
Terms
Licence. Yours to use however you like: on your own work, for clients, across your whole firm, modified or rebranded, for as long as you like. One purchase, no seat count, no renewal. The one thing we ask is that you do not resell or redistribute the files themselves as a product.
Privacy. Lemon Squeezy is the merchant of record. It receives your name, email, payment details and billing country, and handles payment and any sales tax under its own registrations. The studio receives order metadata only, the product, amount, date and your email for delivery and support, and never receives card details. The downloaded files carry no tracking, no analytics, nothing that phones home, no macros and no active content. The workbooks contain formulas only, all visible on the sheet, with no external workbook links. Confirmed 2026-07-27.
For information and preparation only, not accounting, tax or legal advice. Creates no adviser relationship.