IFRS

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

Decision Flow

1. Detect Task Type and Load Files

• Guidance question — Read standards-reference.md for the relevant standard(s)
• Multi-step calculation or journal entries — Read workflows.md; add standards-reference.md for the underlying requirements
• Compliance/audit task — Read compliance-templates.md + standards-reference.md
• Reviewing an implementation — a repository, a directory, or a report produced by a system — Read feature-review.md
• Transition task — Read transition-guide.md + standards-reference.md
• Interpretations / agenda decisions — Read the IFRIC and SIC section of standards-reference.md
• Effective dates, amendments, endorsement status — Read the amendment register at the end of standards-reference.md
• Sustainability (IFRS S1/S2, ISSB) — Read the sustainability section of 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