Standards and regions

Accounting software for IFRS, US GAAP and Iranian standards

Ledgeriano is accounting software that adapts to the framework you report under. Each business picks an accounting standard, a region, a calendar and a base currency, then starts from a chart of accounts template built for that combination: IFRS, IFRS for SMEs, US GAAP, European local GAAP, GCC IFRS with VAT and Zakat, or Iranian national accounting standards.

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accounting frameworks: 6
chart of accounts templates: 6
currencies ready out of the box: 22
calendars: Gregorian and Solar Hijri: 2

Supported frameworks

Six frameworks, one ledger engine

The double-entry engine is the same everywhere. What changes per framework is the chart of accounts, the statement categories behind each account and how the balance sheet is ordered.

IFRS
IFRS
International Financial Reporting Standards for listed and larger private companies. The IFRS template is structured by statement of financial position and profit or loss by function, for trading, service and manufacturing businesses.
SME
IFRS for SMEs
The simplified international standard for private companies without public accountability. Use the IFRS template, or the small business chart when you need fewer accounts.
US
US GAAP
Generally accepted accounting principles in the United States. The template uses four-digit numbering and includes sales tax, payroll taxes (FICA, FUTA, SUTA) and 401(k) liabilities.
EU
European local GAAP
A continental chart based on the French Plan Comptable Général classes 1 to 7 (plus class 8), with suppliers 401, customers 411, VAT 4456/4457, banks 512 and cash 53. Usable with local GAAP and IFRS.
GCC
GCC IFRS with VAT and Zakat
IFRS for companies in the Gulf states, with input, output and reverse-charge VAT, Zakat, end-of-service benefits, GOSI, WPS payroll and post-dated cheques.
IR
Iranian national accounting standards
The classic group, ledger and subsidiary coding (گروه، کل، معین) with VAT, cheques receivable and payable and end-of-service benefits, and a balance sheet in Iranian order.

Templates give you a correct structure to start from. Your accounting policies, disclosures and tax filings remain your responsibility or your auditor's; Ledgeriano does not certify compliance.

Chart of accounts templates

Pick a template, then make it yours

When a fiscal year is created, Ledgeriano installs the template that matches the business's standard and region, copies last year's chart, or starts empty. Counts are approximate and include group accounts.

Pick a template, then make it yours
Template	Regions	Standards	Accounts	Structure
IFRS, general business	Global, Europe, Asia, Middle East, Americas	IFRS, IFRS for SMEs	~202	Assets `1`, current assets `11`, cash `110`, postable `1101`
US GAAP, general business	Americas, global	US GAAP	~200	Four-digit numbers such as `1000` cash on hand
Continental Europe, PCG classes	Europe	Local GAAP, IFRS	~248	Classes `1` to `7` plus `8`, such as `411` customers
Iran, national accounting standards	Middle East	Iranian standards	~213	Group `1`, ledger `11`, subsidiary `1101`
GCC, IFRS with VAT and Zakat	Middle East	GCC IFRS	~213	Six-digit subsidiary codes such as `110101`
Small business, simplified	All regions	All six	~97	The essentials for freelancers and sole traders

Guide: how to design a chart of accounts

Statement presentation

IAS 1 order or Iranian order, set by the standard

The same balances can be presented two ways. Ledgeriano orders the balance sheet by the business's standard, so a Tehran auditor and a Dubai auditor each see the layout they expect.

IAS 1 style (every other standard)

Non-current assets
Current assets
Total assets
Equity
Non-current liabilities
Current liabilities
Total equity and liabilities

Iranian practice (national standards)

Current assets
Non-current assets
Total assets
Current liabilities
Non-current liabilities
Total liabilities
Equity
Total liabilities and equity

The income statement is presented by function (revenue, cost of sales, gross profit, operating expenses) and the cash flow statement uses the indirect method in both layouts. Read the financial statements guide for worked examples.

Iranian coding

Group, ledger, subsidiary and detail accounts

Iranian bookkeeping reads accounts in levels: group (گروه), ledger (کل), subsidiary (معین) and detail (تفصیلی). Ledgeriano's account tree covers the first three levels, and parties, cost centers and projects play the role of detail accounts on each line, so you can see a subsidiary balance per customer or per project without creating hundreds of accounts.

1Current assetsGroup
11Cash and bank balancesLedger
1101Cash on handSubsidiary
C001Customer or project on the lineDetail

Calendars

Gregorian and Solar Hijri calendars

Each business chooses a Gregorian or a Solar Hijri (Jalali) calendar. A Jalali business gets fiscal years that start on 1 Farvardin by default and are named after the Persian year, and the Persian interface shows every date, filter and report header in Jalali. Any other start date works too, for example a fiscal year from 1 Mehr, and a first or transition year can run longer than twelve months.

Fiscal year 1405 runs from 1 Farvardin 1405 to 29 Esfand 1405
Gregorian businesses default to January to December
Dates are stored in one format, so reports and the API stay consistent

Guide: closing a fiscal year

Currencies

Your base currency, plus any active currency on entries

Every business reports in one base currency and can record entries in other active currencies at a stored or typed exchange rate. Currencies available out of the box include:

Each currency has its own decimal places (3 for the Kuwaiti dinar, 0 for the Iranian rial), and platform administrators can add more.

Guide: multi-currency accounting

Bilingual charts

Every account can have a name in two languages

Accounts carry a name and an alternate-language name. When a template is installed in English, the Persian names are filled in as the alternate, and the other way round. A Persian-speaking accountant and an English-speaking shareholder read the same chart, the same codes and the same balances.

Bilingual charts

Code	Name	Alternate name
1101	Cash on hand	موجودی صندوق
1111	Trade receivables	حساب‌های دریافتنی تجاری
4101	Sales of goods	فروش کالا

FAQ

Standards and regions questions

Is Ledgeriano suitable for Iranian national accounting standards?

Yes. The Iranian template follows the group, ledger and subsidiary structure, the balance sheet uses Iranian order, and businesses can use the Solar Hijri calendar with fiscal years starting on 1 Farvardin.

Can I switch from the IFRS template to my own chart?

Yes. After installing a template you can add, rename or deactivate accounts, or start a fiscal year with an empty chart and build it yourself. The next year can copy your chart as it is.

Does Ledgeriano file VAT or Zakat returns?

No. The GCC and Iranian templates include the accounts you need to track VAT and Zakat, and reports give you the balances, but filing is done with the tax authority.

Can two companies in one group use different standards?

Yes. The standard, calendar and base currency are set per business, so an Iranian subsidiary and a Dubai holding company can live under the same login. See multi-entity accounting.

Start with the chart that fits your country

Create a business, choose your standard and calendar, and Ledgeriano installs the matching chart of accounts. New accounts get free credits; pricing is pay as you go.

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