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BA | Audit

Financial Audit & IFRS Reporting

Fair Value classification, impairment testing, revenue recognition, and multi-period comparatives — all with full audit trail. Built for IFRS compliance.

For: External Auditors, Controllers · Sectors: Audit firms, Regulated funds, Banks

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IFRS Crypto Audit
✓
IAS 38Intangible Asset Classification
Compliant
✓
IFRS 13Fair Value Hierarchy L1
Documented
✓
IAS 36Impairment Review
No impairment
✓
IFRS 7Risk Disclosure Notes
Generated
Audit modules

Audit Modules

IFRS Fair Value Schedule

IFRS 13

Comprehensive fair value measurement for digital asset portfolios. Each asset classified into Level 1, 2, or 3 of the fair value hierarchy based on market observability.

✓ Fair Value Level classification (L1/L2/L3)
✓ Market price sourcing with observability assessment
✓ Multi-period comparatives per IAS 1
✓ Disclosure notes for fair value hierarchy
✓ Central bank exchange rates (ECB/SNB/Fed)
✓ Export-ready schedules for auditors

Fair Value Classification

IFRS 13 / IAS 38

Asset-by-asset classification as intangible assets, inventory, or financial instruments. Determines measurement model (cost vs. revaluation) and applicable impairment rules.

✓ Intangible asset classification per IAS 38
✓ Inventory classification per IAS 2 with NRV
✓ Financial instrument classification per IFRS 9
✓ Override capability for auditor judgment
✓ Active market assessment for revaluation eligibility
✓ Reclassification tracking between categories

Impairment Review

IAS 36 / IAS 38

Systematic impairment testing for digital assets carried at cost. Identifies impairment indicators, calculates recoverable amounts, and generates reversal entries when applicable.

✓ Impairment indicator detection (price decline > 20%)
✓ Recoverable amount calculation
✓ Impairment loss recognition in P&L
✓ Reversal tracking (IAS 36 limits)
✓ Revaluation model: gains to OCI, losses to P&L
✓ Period-over-period impairment summary

Audit Trail

ISA 230 / ISA 500

Complete per-transaction audit trail for every calculation. Every cost basis entry, fair value measurement, and impairment test is logged with methodology, source data, and timestamp.

✓ Per-transaction calculation log
✓ Methodology citation (FIFO/WAC/LIFO/HIFO/revaluation)
✓ Price source documentation
✓ FX rate source and date
✓ User override tracking with reason codes
✓ Summary statistics and reconciliation totals
IFRS standards

IFRS Standards Covered

IFRS 13
Fair Value Measurement
Three-level hierarchy for fair value classification
IAS 36
Impairment of Assets
Recoverable amount testing and loss recognition
IAS 38
Intangible Assets
Recognition, measurement, and revaluation
IAS 2
Inventories
Cost or NRV, whichever is lower
IFRS 15
Revenue Recognition
Five-step model for staking and protocol income
IAS 1
Presentation
Multi-period comparatives and disclosure requirements
Integration

Built on BA | Tax Data

Audit reports use the same transaction data and cost basis calculations from BA | Tax. Generate a tax report first, then produce IFRS schedules with one click — no duplicate data entry.

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Fair value schedules, impairment testing, and full audit trail — purpose-built for digital assets.

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