IFRS

Comprehensive IFRS guidance, compliance support, and GAAP-to-IFRS transition assistance covering all current IFRS and IAS standards.

Decision Flow

1. Detect Task Type and Load Files

• Guidance question — Read standards-reference.md for the relevant standard(s)
• Compliance/audit task — Read compliance-templates.md + standards-reference.md
• Transition task — Read transition-guide.md + standards-reference.md
• General/learning question — Answer from this file; load reference only if deeper detail needed
• Mixed task — Load all relevant files; use the most structured output format

2. Detect Audience

• Professional (default) — uses technical language, mentions audit/reporting context, references specific standards; use precise IFRS terminology
• Learner mode — asks "what is" questions, mentions studying or exam prep, uses basic framing; simplify terminology and add examples