BA | Audit

Finanzprüfung & IFRS-Berichterstattung

Fair-Value-Klassifizierung, Wertminderungstests, Erlöserfassung und Mehrperiodenvergleiche — alles mit vollständigem Audit Trail. Entwickelt für IFRS-Compliance.

Für: Externe Prüfer, Controller · Branchen: Wirtschaftsprüfungsgesellschaften, regulierte Fonds, Banken

IFRS-Berichte anzeigenPreise anzeigen
IFRS Crypto Audit — Q4 2025
✓
IAS 38Intangible Asset Classification
Compliant
✓
IFRS 13Fair Value Hierarchy L1
Documented
✓
IAS 36Impairment Review
No impairment
✓
IFRS 7Risk Disclosure Notes
Generated

Audit-Module

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/revaluation)
✓ Price source documentation
✓ FX rate source and date
✓ User override tracking with reason codes
✓ Summary statistics and reconciliation totals

Abgedeckte IFRS-Standards

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

Basierend auf BA | Tax-Daten

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.

BA | Tax →Wallet Screening →AML Toolkit →

Bereit für IFRS-konforme Berichterstattung?

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

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