Ifrs
Skill babu9893/ifrs-skill/ifrs
Master IFRS guidance for AI agents with cited answers, audit support, and up-to-date standard checks
npx -y skills add babu9893/ifrs-skill --skill ifrsAssembled from the repository path, not quoted from the project. Check it against their README if it does not work.
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- 1 stars1 stars. Stars are a popularity signal and not a quality one, but at this level it is likely that nobody has read this closely except its author, and you would be relying on your own review.
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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.mdfor 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 Type | Format |
|---|---|
| compliance-audit | Structured checklist or table; cite paragraph references |
| guidance / technical | Cited narrative; include standard number and paragraph |
| transition | Step-by-step with before/after comparison |
| general-learning | Conversational; 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
| File | Purpose |
|---|---|
standards-reference.md | Standard-by-standard details (IFRS 9, 15, 16, IAS 36, etc.) |
workflows.md | Multi-step procedures (e.g., ECL calculation, lease amortisation) |
compliance-templates.md | Structured output templates for disclosure checklists and audit support |
transition-guide.md | GAAP-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.