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Ifrs

Skill babu9893/ifrs-skill/ifrs

Master IFRS guidance for AI agents with cited answers, audit support, and up-to-date standard checks

Install
npx -y skills add babu9893/ifrs-skill --skill ifrs

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Use when answering questions about IFRS standards, IAS standards, IASB, financial reporting, revenue recognition, lease accounting, impairment, financial instruments, expected credit loss, ECL, consolidation, business combinations, fair value measurement, first-time adoption, deferred tax, provisions, insurance contracts, journal entries, disclosure requirements, IFRS compliance checks, audit support, GAAP differences, goodwill, or transitioning from local GAAP to IFRS.

SKILL.md

2.9 KB, 555 tokens by cl100k_base, as published. Nobody here has run it

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

3. Citation Rules

  • Professional: Cite as IFRS 15.35(c), IAS 36.12. Include BC references for rationale. Group at end of paragraph.
  • Learner: No citations unless asked. Offer references for deeper study.

4. Select Output Format

Task TypeFormat
compliance-auditStructured checklist or table; cite paragraph references
guidance / technicalCited narrative; include standard number and paragraph
transitionStep-by-step with before/after comparison
general-learningConversational; analogies welcome; cite standards lightly

5. Verify Currency

Use web search to confirm effective dates, amendment status, or jurisdiction timelines. Also verify when users ask about "latest", "current", or "most recent" requirements. Do not rely on training data for these.

Note: IFRS adoption varies by jurisdiction; some countries apply IFRS with local modifications.


Supporting Files

FilePurpose
standards-reference.mdStandard-by-standard details (IFRS 9, 15, 16, IAS 36, etc.)
workflows.mdMulti-step procedures (e.g., ECL calculation, lease amortisation)
compliance-templates.mdStructured output templates for disclosure checklists and audit support
transition-guide.mdGAAP-to-IFRS transition planning and exemptions

This skill provides technical guidance but does not replace professional judgment. Consult qualified professionals for specific accounting decisions.

Gives 0 of the 12 instructions most audit compliance skills give in 555 tokens

Counted across 936 of the 1,487 authors here whose files we hold, read 2026-08-06

  • group findings by severityin 44 of 936
  • Fetch latest guidelines before each reviewin 43 of 936, across 3 files
  • Check files against all fetched rulesin 42 of 936, across 2 files
  • Output findings in terse file:line formatin 41 of 936, across 3 files
  • Ask user which files to review if none specifiedin 41 of 936, across 3 files
  • Read specified files or prompt user for filesin 39 of 936, across 1 file
  • generate the audit reportin 39 of 936, across 36 files
  • assign a severity to every findingin 25 of 936
  • run automated accessibility scansin 23 of 936, across 13 files
  • map findings to WCAG criteriain 20 of 936, across 10 files
  • confirm audit scopein 19 of 936, across 9 files
  • check title tags and meta descriptions for uniquenessin 19 of 936, across 5 files

Grouped from the skills themselves: near-identical wordings counted once, and counted by distinct author, so one author publishing three of these counts once. Length counted with cl100k_base; the agent that loads this file may tokenize it differently.

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