# External source check (BDA-CREDITS-20260831)

Checked 2026-09-04 with `scripts/verify-external-sources.py` (GET, follow redirects, 25s timeout). None of these pages audited this fixture. Machine log: [`external-source-check-BDA-CREDITS-20260831.json`](./external-source-check-BDA-CREDITS-20260831.json).

| Source | Requested URL | Final URL | HTTP | Title SHA-256 | Note | Use |
|---|---|---|---|---|---|---|
| IFRS 15 Revenue from Contracts with Customers | https://www.ifrs.org/issued-standards/list-of-standards/ifrs-15-revenue-from-contracts-with-customers/ | https://www.ifrs.org/issued-standards/list-of-standards/ifrs-15-revenue-from-contracts-with-customers/ | 200 | 883451a25049c6b3 |  | Revenue is recognized as performance obligations are satisfied, so invoice/payment timing must not silently substitute for recognition timing. |
| Revenue Recognition reports | https://docs.stripe.com/revenue-recognition/reports | https://docs.stripe.com/revenue-recognition/reports | 200 | d90539a3804ea88f |  | Stripe documents exportable report grains including summary, invoice, and line-item views. |
| Credit notes | https://docs.stripe.com/invoicing/dashboard/credit-notes | https://docs.stripe.com/invoicing/dashboard/credit-notes | 200 | 67e30c473ffef208 |  | Credit notes adjust invoices and retain invoice or line-item relationships that an export should preserve. |
| AS 1105: Audit Evidence | https://pcaobus.org/oversight/standards/auditing-standards/details/AS1105 | https://pcaobus.org/oversight/standards/auditing-standards/details/AS1105 | 200 | 503ff3045530e9bd |  | Audit evidence is evaluated for relevance and reliability; inconsistent evidence requires resolution. |
| AS 1215: Audit Documentation | https://pcaobus.org/oversight/standards/auditing-standards/details/AS1215 | https://pcaobus.org/oversight/standards/auditing-standards/details/AS1215 | 200 | e4475eed2a36b5e6 |  | Documentation records procedures, evidence, conclusions, preparer/reviewer details, dates, and inspected items. |
| IP services | https://www.wipo.int/ | https://www.wipo.int/portal/en/index.html | 200 | 1e4bcb98f5923e83 |  | Identifier-discipline analogy only |
| Documentation | https://protobuf.dev/ | https://protobuf.dev/ | 200 | f7999aeb33f325fe |  | Event-encoding context only |
| Documentation | https://iceberg.apache.org/ | https://iceberg.apache.org/ | 200 | 80a7a24ba3f5c45a |  | Snapshot context only |
| Documentation | https://www.elastic.co/guide/ | https://www.elastic.co/guide/index.html | 200 | 614d35919caed4c2 |  | Note-search context only |
| Documentation | https://www.jaegertracing.io/docs/ | https://www.jaegertracing.io/docs/ | 200 | 74a22db3d67fd460 |  | Task-trace context only |

Keep original requested URLs. Re-check at decision time.