Report phase

Report

Phase 03 of 03

The report phase turns the carried asset into what the auditor and the board read. It reconciles opening to closing carrying amount in the IAS 38 paragraph 118 shape IAS 38 §118, assembles the disclosure note, and presents a ROI on capitalised AI view that ties back to the schedule. It is where the whole lifecycle becomes defensible on the page.

What this phase delivers

Three artefacts come out of the report phase: the carrying-amount reconciliation the standard requires, the disclosure note that surrounds it, and the internal board and ROI view that management needs. All three draw on the same schedule, so they tie to one another by construction. The discipline here is consistency: the number in the board pack, the note and the ledger are the same number.

The pages in this phase

Carrying-value roll-forward

The IAS 38 paragraph 118 reconciliation applied to capitalised token spend.

Disclosure requirements

The IAS 38 disclosure note requirements for a token-built asset.

Roll-forward template

A copy-ready reconciliation template you can populate.

ROI on capitalised AI

A defensible ROI slide the audit committee will accept.

Board-pack view

The FP&A KPI view of the asset and its amortisation drag.

Audit defence

Pressure-testing the schedule and position before the auditor does.

Amortisation-policy memo

A copy-ready policy memo with the useful-life justification.