IFRS Skill

A cited IFRS and IAS reference that plugs into an AI assistant. Ask a question in plain English; get an answer with the paragraph reference attached, so you can check it against the standard yourself.

Written for controllers, financial reporting teams and auditors, and for the developers who install it on their behalf.

npx skills add ramyatrouny/ifrs-skill

You need one of these AI assistants already installed: Claude Code, Codex CLI, Gemini CLI or Cursor. This adds IFRS knowledge to an assistant you already use; it is not a standalone application. Installation for each is below.

This content is compiled with AI assistance and contains known and expected residual errors. Every paragraph reference must be confirmed against the standard before it is relied on in a financial statement or working paper. Citations produced by this skill are not audit evidence: treat them as a pointer to the paragraph you then read. It does not replace professional judgment. See Scope and limitations.

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Contents

• Why this exists
• Quickstart
• Coverage
• IFRS 18 — Presentation and Disclosure, mandatory 2027
• Reviewing software that produces accounting figures
• Installation
• Troubleshooting
• Example queries
• How it works
• How the content was verified
• Scope and limitations
• Contributing
• Licence and citation

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Why this exists

General-purpose models answer IFRS questions fluently and are wrong often enough to matter. The failure mode is not obvious errors — it is confident, plausible, correctly formatted output that a reviewer would have to check line by line.

Two defects found and corrected in this repository’s own content during its August 2026 audit illustrate the class of error involved. Both are in the git history and can be checked.

A journal entry that did not balance. The business combination worked example recorded:

Dr  Identifiable Assets      6,000,000
    Cr  Liabilities                     1,800,000
    Cr  Cash                            5,000,000

Debits 6,000,000 against credits 6,800,000. The example then reconciled the 800,000 difference by crediting goodwill to retained earnings — posting a fictitious credit to equity. Goodwill is the