For accounting software on Debian, see ?AccountingSoftware - this page is about Debian's own finances.
Ideas for Accounting of Debian Assets and Financial Reporting
- compliance with IFRS if possible
- consolidated financial statements including all assets held in favor of Debian (FFIS, SPI, debian.ch, Debconf...)
- notes including asset details/analysis for tangibles/intangibles
Suggestion for structuring of the chart of accounts:
(based on the Chart of Accounts used at my employers which I set up in 2008 and were reviewed by several Auditors (Ernst & Young, BDO, Grand Thornton Unitreu, KPMG)
- long-term assets
- short-term assets
- equity
- long-term liabilities
- short-term liabilities
- revenues
- material expenses
- personnel expenses
- other operating expenses
- depreciation, amortization, financial income and expenses, taxes
The idea behind that is that you can sum up 5 and 6 and have your gross margin, add 7 and you have your secondary margin, add 8 and you basically have your EBITDA) and you have your assets and liabilities structured by maturity.
Consolidation:
- translate statements of each "body" to IFRS where appropriate/transfer them to double entry with BS and PL
- accumulate
- consolidate
- presentation (assets with details, income, expenses, breakdown to bodies in selected notes sections)