ifrs-skill

# IFRS Skill for AI Coding Agents

A comprehensive IFRS (International Financial Reporting Standards) skill that gives AI agents expert-level knowledge of all current IFRS and IAS standards. Works with Claude Code, Codex CLI, Cursor CLI, Cursor, and any agent supporting the [Agent Skills](https://agentskills.io) specification.

## What It Does

- **Accounting Guidance** — Answer any IFRS question with paragraph-level citations
- **Compliance & Audit Support** — Generate disclosure checklists, gap analyses, and audit memos
- **GAAP-to-IFRS Transition** — Framework-agnostic transition planning with IFRS 1 procedures
- **Audience Adaptation** — Adjusts depth for professionals (with citations) or learners (plain language)
- **Currency Verification** — Automatically checks web for latest effective dates and amendments

## Coverage

| Content | Details |
|---------|---------|
| **Standards** | All 40 active standards (IFRS 1-17, IAS 1-41) with scope, core principles, key rules, disclosure requirements, common pitfalls, and cross-references |
| **Workflows** | 7 step-by-step procedures: Revenue (IFRS 15), Leases (IFRS 16), Impairment (IAS 36), Financial Instruments (IFRS 9), First-Time Adoption (IFRS 1), Deferred Tax (IAS 12), Business Combinations (IFRS 3) |
| **Templates** | 5 structured formats: Disclosure checklist, Gap analysis, Audit memo, Management representation letter, Accounting policy summary |
| **Transition** | 10 common difference areas, 3-phase project plan, IFRS 1 exemption framework, IT/system guidance, deferred tax implications |
| **Interpretations** | Key IFRICs referenced in context (IFRIC 12, 21, 22, 23, and others) |

## Installation

### Claude Code
```bash
# Clone to your skills directory
git clone https://github.com/ramyatrouny/ifrs-skill.git ~/.cursor/skills/ifrs

# Or copy manually
cp -r ifrs/ ~/.cursor/skills/ifrs/
```

### Codex CLI
```bash
git clone https://github.com/ramyatrouny/ifrs-skill.git ~/.codex/skills/ifrs
```

### Other Agents
Copy