α Alpha Agentic AI Advisor
Resources

Practical guides for agentic AI, finance and accounting

Clear walkthroughs of agentic workflows, finance automation and technical accounting — written the same way Alpha works: evidence first, explicit assumptions and no invented figures.

Agentic AI

Agentic AI for Finance and Operations: From Advice to Action

How knowledge, tools, workflow controls and human review turn an AI answer into a useful, traceable process.

IFRS

List of IFRS Standards and IAS Standards: A Complete Overview

A plain-English list of every current IFRS and IAS standard, what each covers, which have been superseded, and where to find guides on the most important ones.

IFRS

IFRS 15 Revenue Recognition: The Five-Step Model Explained

A practical walkthrough of the IFRS 15 five-step model: contract, performance obligations, transaction price, allocation and when to recognise revenue.

IFRS

IAS 36 Impairment of Assets: How to Test and Measure an Impairment

How IAS 36 works: impairment indicators, recoverable amount, value in use, cash-generating units, goodwill testing and allocating an impairment loss.

IFRS

IFRS 3 Business Combinations: Acquisition Method and Goodwill Calculation

How IFRS 3 accounts for acquisitions: the acquisition method, non-controlling interests, contingent consideration and the goodwill calculation.

IFRS

IAS 12 Deferred Tax Explained: Temporary Differences and Recognition

How IAS 12 deferred tax works: the balance sheet liability method, temporary differences, deferred tax assets, measurement, offsetting and common errors.

IFRS

IAS 37 Provisions, Contingent Liabilities and Contingent Assets Explained

When to recognise a provision under IAS 37, how to measure it, and how contingent liabilities, onerous contracts and restructuring work.

IFRS

IFRS vs US GAAP: The Key Differences That Matter in Practice

The main differences between IFRS Accounting Standards and US GAAP: inventory, development costs, impairment reversals, revaluation, leases and approach.

IFRS

IFRS 18, Explained Simply

The new operating/investing/financing income statement structure, the two new required subtotals, and what it means for your reported metrics.

IFRS

How to Calculate a Lease Liability Under IFRS 16

A step-by-step walkthrough of lease term, payment inclusion, discount rate selection and subsequent measurement — plus where it typically goes wrong.

IFRS

Expected Credit Loss Under IFRS 9: General vs Simplified Approach

When to use the simplified approach for trade receivables, how to build a provision matrix, and how the three-stage general model actually works.

Lux GAAP

Luxembourg Annual Accounts: Small, Medium and Large Company Thresholds

The balance sheet, turnover and headcount thresholds that determine your filing regime and audit requirement under Luxembourg law.

Tax

The VAT Reverse Charge Mechanism, Explained

How cross-border B2B services shift the VAT liability to the recipient, when it applies, and the compliance obligations on both sides.

Fund Accounting

The LPA Distribution Waterfall: American vs European

How carried interest actually gets paid — deal-by-deal versus whole-of-fund — and the clawback risk each structure creates for the GP.