FS line mapping — TB accounts → IFRS lines
A trial balance has ~250 GL accounts. A financial statement has ~30 lines. The mapping decides which GL account rolls up to which FS line. Get this right and your SFP / SPL build correctly. Get it wrong and your audit opinion is wrong.
The mapping in concept
Step-by-step
Open FS Mapping tab
From the job → FS Statements → Mapping. Two columns: left = unmapped accounts, right = the mapping with current assignments.
Auto-suggest first
Click Auto-map. The system uses GL-prefix rules from the audit-firm's standard chart of accounts. Typical hit rate: 90–95% on a tidy chart.
Review the unmapped
Anything left in the left column needs manual decision. Hover the GL account → see its closing balance + which workpaper it lives in. Drag to the right FS line. Drop = mapped.
Watch the rollup live
The right pane shows running totals per FS line. Each time you map an account, the totals update. Compare to your Adjusted TB control total — when they match, you've mapped everything.
Validate balance
System enforces: Total assets = Total liabilities + Total equity. If your mapping breaks this, the validator highlights which side is off and by how much.
Lock the mapping
Click Lock mapping for FS build. Mapping becomes read-only. From this point, FS statements + notes will use this mapping. Can be unlocked with a partner-level reason if needed.
Standard FS line catalogue
AuditPro ships with the IFRS-aligned IAS 1 line catalogue pre-loaded. Here are the SFP lines:
| SFP line | Typical GL prefix | IFRS ref |
|---|---|---|
| Property, plant and equipment | 17xxx, 18xxx | IAS 16 |
| Right-of-use assets | 165xx | IFRS 16 |
| Investments | 16xxx | IFRS 9 |
| Inventories | 15xxx | IAS 2 |
| Trade and other receivables, net | 12xxx, 13xxx | IFRS 9 |
| Cash and cash equivalents | 10xxx, 11xxx | IAS 7 |
| Share capital | 30xxx | CCL Art. 132 |
| Legal reserve | 31xxx | CCL Art. 132 (10% of NP until 1/3 SC) |
| Retained earnings | 32xxx | IAS 1 |
| Trade and other payables | 21xxx, 22xxx | IFRS 9 |
| Loans & borrowings | 23xxx, 24xxx | IFRS 9 |
| Lease liabilities | 26xxx | IFRS 16 |
| Provisions (incl. EOSB) | 27xxx | IAS 19, IAS 37 |
| Tax liabilities | 28xxx | IAS 12 |
On a job with a posted Adjusted TB, open FS Statements → Mapping → Auto-map. Watch most accounts auto-assign. Then drag the few unmapped to their correct lines. Total assets vs liabilities + equity should reconcile to zero — if not, the validator will tell you which side is off.
Don't map an account just to clear the unmapped list. If a GL account doesn't fit any FS line, the underlying chart of accounts may be wrong — talk to the client. Common error: prepayments mapped to "Other current assets" when they should be on a separate prepayments line for material amounts.
Once you complete a mapping for a client, save it as a per-client template. Next year, the auto-map runs on prior-year mapping first → typically 99% hit rate. You only review the new GL accounts that appeared during the year.
What's next
Mapping locked. Every Adjusted-TB account points to its FS line. Now AuditPro can build the four IFRS-compliant statements automatically. Phase 7 covers the SFP, SPL, SCF, and SOCIE generation.