Global Accounting Policies & Procedures

Welcome to the Global Accounting Policies and Procedures page!

This site contains accounting policies and procedures that have been published by the Brink’s corporate office. The column to the left represents the accounting policy or procedure, in alphabetical order. For any policy or procedure that includes an exhibit or attachment, these have been listed separately in the column to the right below.

If you have any questions regarding the information on this site, please contact Jackie Galiano (jgaliano@brinkscompany.com).

Accounting for Employee Termination Costs

Severance / Restructuring Action Approval Form

Accounts Payable

Exhibit A - Vendor Maintenance Form

Accounts Receivable

Accounts Receivable Factoring

Accrual and Payment of External Auditor Fees

Accrual of Social Charges when Accruing Bonuses

Accrued Liabilities

Allowance for Doubtful Accounts

Asset Retirement Obligations

Exhibit B - Creation and Renewal Template

Exhibit C - Practical Expedient

Balance Sheet Reconciliation Policy

Attachment A - Lead Schedule Attachment

Attachment B - Transaction Matching Evaluation

Attachment C - Account Rec Example

Attachment D - Lead Schedules

Attachment E - Controllership Scorecard

Attachment F - Stat to US GAAP Rec

Attachment G - Template Reference Guide

Capital Expenditures

Exhibit A - CER Request Form

Cash Account Administration

Exhibit A - New Bank Account Authorization - Corporate Form

Exhibit B - Annual Reporting of Bank Accounts Held by Business Unit - Corporate Form

Exhibit C - Bank Account Signatory Change - Country Form

Exhibit D - Bank Account Signatory Notification - Finance/HR Communication Country Form

Cash Investments

Exhibit A - CIR Request Form

Commitments and Contingencies

Exhibit A - Event Summary Report

Communication of Material Transactions

Exhibit A - Template for Communications of Transactions

Significant Transactions Form

CompuSafe Reporting Standards Revised 10/24/2021

Credit Facility/Equity Request Policy

Exhibit A - CFR Form

Debt Covenant Compliance

Restrictions under borrowing agreements

Covenants and Restrictions memo

Delegation of Authority Matrix

Dividends

Exhibit A - Dividend Approval Form

Expense Reimbursement Policy - Global

Expense Reimbursement Policy - US & Canada Addendum

Financial Data Transferred to Consolidation System

Financial Forecasting

Global Travel Policy

Global Travel Policy - US & Canada Addendum

Global Travel Policy - Brazil Addendum

Global Travel Policy - France Addendum

Global Travel Policy - Mexico Addendum

Fixed Assets

Exhibit A - Asset Classification and Useful Lives Assignment

Exhibit B - SW Project Definition

Exhibit C - Fixed Asset Disposal Form

Goodwill

Intangible Assets

Non-GAAP Approval Process

Appendix A - Non-GAAP Guidelines

Appendix B - Non-GAAP Adjustments Approval Form

Intercompany Charges excluding BGS Clearing House Transactions

Lease Accounting Policy

Exhibit A - Lease Re-assessment Steps

Exhibit B - Minimum Lease Payments

Exhibit C - Tax Treatment by Country

Exhibit D - ASC 842 - Build -to -Suit Practice Aid

Exhibit E - Lease Reassessment Considerations Form

Lease Procedures, Timing and SOX Requirements

Lease Exhibit A - Management Inputs REAL ESTATE

Lease Exhibit B - Management Inputs EQUIPMENT

Lease Exhibit C1 - Management Inputs MODIFICATIONS and RENEWALS

Lease Exhibit C2 - Management Inputs EOT RETURN or BUYOUT

Lease Procedures Calendar (English and Spanish)

Country and LAC Assignments

Non-operating income and expense

Segment/Non-segment Classification

Out of Period Adjustments

Exhibit A - OOP Analysis Form Under 250k

Exhibit B - OOP Analysis Over 250k

Performing Impairment Analyses

Petty Cash

Procurement Card Policy - US & Canada

Policy Exception Requests

Policy Exception Approval Form

Prepaid Expenses

Procurement

Requirements of New CFOs and Controllers

Revenue Recognition on Long-Term Projects

Safeguarding Financial Data and Company Records

Security Loss Reporting and Recording

Tax Audit Notification

Use of Consultants

Exhibit A - KMPG Approval Request

Exhibit B - Big Four Services Request Form

Exhibit C - Consulting Services Request Form

Exhibit D - Audit Engagement Procedures

Presentations

We will hold webcasts as needed to discuss new accounting policies or changes to existing accounting policies. These webcasts will be recorded and placed on this site for replay for those who cannot attend the call. The webcasts that are currently available for replay are below.