Accounting treatment

The note you can hand to your auditor

A platform that touches your P&L should make life easier for your auditor, not harder. This is the standing accounting note: every item the platform creates, mapped to IFRS and US GAAP, with the journal entry we expect on the customer side.

Standards covered

IFRS · US GAAP

UK GAAP / HK FRS on request

Note version

2026.2

Reviewed by external advisor annually

Audit pack

Auto-generated

Delivered with each annual close

Independence

BDO · advisor

Different firm from our financial auditor

Mapping

Item	IFRS	US GAAP	Suggested journal entry
Media spend on platforms	IAS 38.69 — expense as incurred	ASC 720-35 — expense as incurred	Dr Marketing expense / Cr Trade payable to ADmetric
ADmetric platform fee	IFRS 15 / IAS 38 — period expense	ASC 606 — period expense	Dr Software & services / Cr Trade payable to ADmetric
FX gains/losses on payouts	IAS 21.28 — P&L in the period	ASC 830-20 — P&L in the period	Dr/Cr FX gain or loss / Cr/Dr Trade payable
Recovered spend (chargeback)	IAS 1.34 — offset against original expense	ASC 720-35 — offset to expense	Dr Trade receivable from ADmetric / Cr Marketing expense
SLA credit issued by ADmetric	IFRS 15.51 — variable consideration adjustment	ASC 606-10-32-25 — variable consideration	Dr Trade payable / Cr Software & services expense
Prepaid media balance held by ADmetric	IFRS 9 / IAS 1 — prepayment / contract asset	ASC 340-10 — prepaid expense	Dr Prepaid marketing / Cr Cash
Accrued media (delivered, un-invoiced)	IAS 37.14 — accrued expense	ASC 450-20 — accrued liability	Dr Marketing expense / Cr Accrued liabilities
Platform-side rebates passed through	IFRS 15.B34 — reduction of expense	ASC 705-20 — reduction of expense	Dr Trade receivable / Cr Marketing expense

Working assumptions

ADmetric AI acts as agent, not principal, for media spend; gross-up presentation is therefore not appropriate on the customer’s P&L.
Platform fee is a period expense, not capitalised, even when bundled with implementation.
FX gains/losses are recognised at payout settlement, with the corridor disclosed in the dashboard and in the close pack.
Recovered spend and SLA credits are presented as offsets to the original expense line, not as other income, unless materiality dictates separate disclosure.
This note is guidance, not advice. Customers should confirm treatment with their own auditor and policies.