By Use Case

IFRS Audit

IFRS-compliant crypto audit tooling. Fair value assessments, impairment testing, and comprehensive audit trails for financial statement preparation and review.

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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

From Holdings to Audit Report

01

Import Holdings

Connect wallets or import portfolio data. We automatically detect all crypto asset holdings across chains and classify them by IFRS category.

02

Fair Value Measurement

Automated Level 1, 2, and 3 fair value hierarchy classification with transparent pricing methodology and multiple data source validation.

03

Impairment Testing

Systematic impairment analysis with trigger identification, reversal tracking, and period-end documentation meeting IAS 36 requirements.

04

Generate Audit Report

Produce IFRS-compliant reports with full audit trail, methodology notes, and supporting documentation ready for external auditor review.

IFRS Standards We Cover

IAS 38 — Intangible Assets

Classification and measurement of crypto assets as intangible assets. Initial recognition at cost, subsequent measurement at cost or revaluation model, and useful life assessment.

IFRS 13 — Fair Value

Fair value measurement framework with Level 1, 2, and 3 hierarchy classification. Multiple pricing sources, volume-weighted calculations, and methodology documentation.

IAS 36 — Impairment

Impairment testing for crypto holdings with trigger event identification, recoverable amount calculation, and reversal tracking with full audit trail.

IFRS 7 — Financial Instruments

Risk disclosures for crypto-related financial instruments including market risk, credit risk, and liquidity risk assessments with sensitivity analysis.

Audit-Ready Crypto Reporting

BA | Audit

IFRS Crypto Reports

Generate reports compliant with IAS 38 (intangible assets), IFRS 13 (fair value), and IFRS 9 (financial instruments) for crypto holdings.

BA | Audit

Fair Value Measurement

Automated Level 1, 2, and 3 fair value hierarchy classification with transparent pricing methodology and source documentation.

BA | Audit

Impairment Testing

Systematic impairment analysis for crypto assets with reversal tracking, trigger identification, and period-end documentation.

BA | Audit

Audit Trail

Immutable record of every valuation, transaction, and report change with timestamps, user attribution, and methodology notes.

BA | Audit

Multi-Entity Consolidation

Consolidate crypto holdings across multiple legal entities and wallets for group-level IFRS reporting.

BA | Audit

Period-End Snapshots

Point-in-time portfolio snapshots with fair values, cost bases, and unrealized gain/loss calculations for any reporting date.

Multi-Entity Consolidation

Consolidate crypto holdings across multiple legal entities, subsidiaries, and wallet structures for group-level IFRS reporting.

BA | Screen — Corporate Risk
A
Apex Holdings Ltd
Company #09281543London, UKActive since 2018
HIGH RISKPEP
Officers & Directors
John M. Smith
Director · Since 2019
clear
Maria K. Chen
Secretary · Since 2021
clear
Viktor A. Petrov
Director · Since 2020
PEP match
Ownership / UBO
Apex Holdings Ltd100%
Nordic Ventures AG65%
Viktor A. Petrov35%
Swiss Capital SA40%
Maria K. Chen25%
Risk Factors
Sanctions Exposure12
PEP Connections58
Jurisdiction Risk35
Ownership Complexity42

Frequently Asked Questions

IFRS-Compliant from Day One

Ensure your crypto asset reporting meets IFRS standards with automated tooling and complete audit trails.

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