引用的IFRS和IAS参考，连接AI助手。 直接提问 英语;带上段落引用，这样你可以对照 你自己也要标准化。

为财务主管、财务报告团队和审计人员，以及安装开发者而写 代表他们。

您需要已经安装这些AI助手之一： Claude Code、Codex CLI、Gemini CLI 或 光标。这会在你已经用的辅助工具中增加IFRS知识;它不是独立的 应用。每个项目的安装说明如下。

本内容由AI协助编制，包含已知及预期的残留错误。 每个段落引用必须与标准进行确认，才能被引用 财务报表或工作论文。该技能产生的引用并非审计证据： 把它们当作你阅读段落的指引。它不能替代专业 判断。参见范围与限制。

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目录

• 为什么会有这个
• 快速启动
• 覆盖范围
• IFRS 18 — 2027年强制性展示与披露
• 审核产生会计数据的软件
• 安装
• 故障排除

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