ifrCoworker

your ifrCoworker.

as an MCP server plugs into any AI agent,
speaks your language. API available too.

A rule-based accounting colleague for your AI.

From contracts, documents and user inputs to international financial report output, instantly — automated real-time, daily or complete period batch processing. Automated journal entries with paragraph references, explanatory notes, XBRL tags, disclosure checklist — full transparency workings at every step. Direct-line consolidation only.

We believe accounting is becoming a continuous, machine-assisted flow: economic events booked as they happen, agents preparing, seniors reviewing and supervising — the audit trail born complete, not reconstructed at year-end. ifrCoworker is built for that world, and it is deterministic: every figure is computed by code — same input, same output, every line citing the paragraph that authorises it. Only the communication layer is machine- and automation-compatible (MCP · A2A · REST). In this universe The Accounting itself is deterministically computed and presented, never AI-confabulated.

for companies

what it can do

What you get from every calculation — not just a number.

¶

Every output is cited

Journal entries and measurements each carry the exact IFRS/IAS paragraph that authorizes them. A disclosure checklist flags what must be disclosed — not auto-drafted text, but the precise requirements you need to satisfy. Not just the answer — the authority behind it.

⛓

Standards cascade naturally

IAS 37 provision feeds into IAS 16 cost, which feeds into IAS 12 DTA. Each module delivers current-period numbers only — scoped to your reporting window. Feed one module's output as the next module's input.

◎

No silent defaults

Every required field is documented via /schema. No IFRS treatment is applied by assumption. Rebuttable presumptions must be declared explicitly — the engine refuses to guess.

⬡

XBRL-tagged from the start

Every balance sheet, P&L, OCI, and cash flow line in the response carries its XBRL element name and statement location. Feed it directly into your regulatory filing pipeline without a second mapping step.

⚡

AI-first via MCP

21 MCP tools plug directly into Claude Code, Cursor, Windsurf, and VS Code. Describe what you need in plain language — the AI handles the IFRS analysis and returns cited, structured results.

⊞

Batch period-end closing

Submit all 31 standards as a single ifr_period_end_batch call. One accounting policy block applies entity-wide with per-class overrides. The response assembles a consolidated trial balance, full financial statements, and disclosure notes in one round trip.

≡

Full workings for audit trails

Every response includes a workings block — the formula applied, the inputs used, and the step-by-step arithmetic. Nothing is a black box. Hand the workings directly to auditors as calculation documentation.

⊟

Consolidated trial balance

The batch response assembles every journal entry from every standard into a single debit/credit trial balance. Balanced to zero. Account codes, IFRS paragraph refs, and XBRL tags included on every line.

📄

Automated financial statements

Statement of financial position, statement of profit or loss, OCI, and cash flow statement — generated automatically from the batch results. Closing balances with IAS 1 line-item classification included.

◌

IAS 10 overlay on any result

Pass any standard's calculate output to ifr_apply_ias10 to apply events-after-reporting-period analysis. Adjusting events restate the figures; non-adjusting events surface as disclosure requirements — without re-running the original calculation.

☰

Disclosure notes

Every batch call returns a structured disclosureNotes block — IFRS 18-aggregated notes keyed by standard, ready to feed into your reporting template. Pass includeDisclosureNotes: false to suppress it.

↻

Cash flow statement

Include an ias7 item in the batch and the response gains a cashFlowStatement key — IAS 7 indirect method, assembled from the period's journal entries. No separate call needed.

📊

Live-linked Calculation Workbook

Every period-end batch generates a 12-sheet live-linked Excel workbook, available for a limited window after the call. Sheets: Item Workings · Journal Entries (JEs) · Movements Balance · Movements in SoFP · Financial Performance (SoPL) · Comprehensive Income (SoOCI) · Movements in Equity · Cashflow (IAS 7 indirect) · Disclosure Checklist · Received Requests. Period-movement views throughout — no opening balance sheet required.

The workbook is a single live formula chain. Amend any figure in Item Workings and the corresponding JE leg updates instantly via a cross-sheet link (='Item Workings'!B{n}); that amount then propagates through =SUMIF(JEData[Account],A{r},…) into every SoPL account line, every SoFP balance, and every SoOCI item — all statement totals recalculate without reopening the file. The Financial Performance sheet uses IFRS 18 five-category by-nature presentation (Operating / Investing / Financing / Income Tax / Discontinued Operations) with mandatory intermediate subtotals per IFRS 18 paras. 60A–60G (effective 2027-01-01; early adoption). A live balance-check row surfaces any JE rounding residual automatically. Ready for sign-off, audit, or regulatory import.

Two further sheets — Valuation Model (DCF) and Multiples & EV Bridge — turn the same statement-set into an editable company valuation: a 5-year FCFF forecast and WACC × terminal-growth sensitivity table, pre-filled with 3% growth and a 12% discount rate (amber, unlocked cells — overtype directly in Excel), plus a net-debt bridge built from this workbook's own standard-tagged accounts (IFRS 16 lease liabilities, IAS 19 pension deficit, IAS 37 debt-like provisions, IFRS 3 contingent consideration). Analytical only — not an IFRS-required statement.

◈

Schema wording built for LLM agents

Field names, descriptions, and error messages are written for agent readability — not just human readers. Every /schema response gives an AI agent enough context to map source data to the correct field without additional documentation lookups.

⬆

Document ingestion pipeline

ifr_ingest_document extracts structured data from plain text or scanned documents via OCR. ifr_propose_mapping maps extracted fields to the correct standard's schema. Then calculate — from paper to journal entry in one flow.

What we commit to — and what we don't (based on a White Paper self-evaluation)

The World Economic Forum's AI-First Operating System white paper (WEF × Kearney, June 2026) places finance in its strictest accuracy tier: no error — major regulatory risk. ifrCoworker is built for exactly that tier: a deterministic accounting ontology in which every figure is computed by code, checked against explicit validation gates, and cited to the authorising IFRS paragraph. What learns from use is the communication layer, never the calculation: agents flag any suspect result for expert review (ifr_flag_result), and flagged cases, validation failures and field-mapping misses drive improvements to schemas, guidance and documentation — while the maths itself never drifts. Our scope is equally deliberate: IFRS/IAS financial reporting only — no country-specific tax, no sustainability reporting — because a no-error engine should cover what can be encoded as stable, universal rules. Intelligence at the interface, determinism at the core.

cascade map

enter at the element —

the engine activates every consequential standard

One call at the economic entry point; the response carries cascadeTrace — every potential chain listed as fired or skipped, with a reason. Completeness is an auditable artifact, not a promise.

There are twelve economic events you can start from — a revenue contract, a lease, an asset, an inventory, a financial instrument, a provision, a share-based payment, an employee obligation, a business combination, an equity-method investment, a disposal group, or a direct item. You name what happened; you never name the standard. On top of these sit the reporting and overlay entries — group consolidation, earnings per share, the cash-flow statement, segments, fair-value measurement, hyperinflation, first-time adoption and separate financials — so every supported standard is reachable from a documented entry. Everything else either attaches to one of these (a grant to its asset, borrowing costs to their qualifying asset) or is a consequence the engine derives: foreign exchange is pulled in 25 times across the graph, deferred tax 13, impairment 10 — always as consequences, never as entry points. Seventy declared cascades do that work, and each entry's /schema lists every chain it can fire. Check it before you trust it.

element	entry standard	inputs completed via	consequences activated
lease	IFRS 16	IAS 23 · IAS 37	IAS 36 · IAS 23 · IAS 21 · IAS 12 · IAS 40 · IFRS 15
financial-instrument	IFRS 9	—	IAS 37 · IAS 19 · IAS 21 · IAS 12 · IAS 10 · IAS 28
provision	IAS 37	—	IFRS 16 · IAS 21 · IAS 12 · IAS 10 · IFRS 9
revenue-contract	IFRS 15	—	IAS 21 · IFRS 16 · IFRS 20 · IAS 10 · IAS 12
employee-obligation	IAS 19	—	IAS 21 · IAS 12 · IAS 10
share-payment	IFRS 2	—	IAS 12 · IAS 21
inventory	IAS 2	IAS 23 · IFRS 9 hedge	IAS 21 · IAS 23 · IAS 10 · IAS 40
direct-item	direct events	—	—cash, equity, accruals, FX settlements — direct journal entries
assetassetClass: PPE / LAND / …	IAS 16	IAS 23 · IAS 37 · IFRS 9 hedge	IAS 36 · IAS 20 · IAS 23 · IAS 21 · IFRS 9 · IAS 12 · IAS 10 · IFRS 5 · IAS 40
assetassetClass: INTANGIBLE_ASSET	IAS 38	IAS 23 · IFRS 9 hedge	IAS 20 · IAS 36 · IAS 23 · IAS 21 · IFRS 9 · IAS 12 · IAS 10 · IFRS 5
assetassetClass: INVESTMENT_PROPERTY	IAS 40	IAS 23 · IFRS 9 hedge · IAS 37	IAS 36 · IAS 21 · IAS 23 · IAS 20 · IFRS 9 · IAS 12 · IAS 2 · IAS 16 · IFRS 16
assetassetClass: BIOLOGICAL_ASSET	IAS 41	IFRS 9 hedge · IAS 23	IAS 21 · IAS 2 · IAS 16 · IAS 20 · IAS 36
assetassetClass: EXPLORATION	IFRS 6	IAS 23 · IAS 37 · IFRS 9 hedge	IAS 36 · IAS 16 · IAS 38 · IAS 21 · IFRS 9
equity-method-investmentinvestmentType: ASSOCIATE	IAS 28	—	IAS 36 · IAS 21 · IFRS 9
equity-method-investmentinvestmentType: JOINT_VENTURE	IFRS 11	—	IAS 21 · IAS 28
business-combination	IFRS 3	—	IAS 36 · IAS 12 · IAS 21 · IFRS 9
group	IFRS 10	—	IAS 28 · IFRS 3companions built in: IFRS 3 (day-1 acquisition), IAS 28 (associates), IAS 21 (translation), IFRS 5 (discontinued) — always returns group financial statements
disposal-group	IFRS 5	—	IAS 36 · IAS 21 · IAS 12
eps	IAS 33	—	IAS 21 · IFRS 9
fair-value-measurement	IFRS 13	—	IAS 21
cash-flow-statement	IAS 7	—	—
separate-financials	IAS 27	—	IAS 12 · IAS 21 · IAS 36 · IFRS 9 · IAS 28
hyperinflation	IAS 29	—	—
segments	IFRS 8	—	—
first-time-adoption	IFRS 1	—	IAS 12

Why this is the value. Accounting events rarely live inside one standard. A machine purchase touches IAS 16, IAS 23, IAS 37, IAS 36 and IAS 12; a receivable touches IFRS 9, IAS 21 and IAS 12. The cascade guarantees the cross-standard work happens — and cascadeTrace + ignoredInputs prove it per response: which chains fired, which were considered and skipped (with the reason), and that every submitted field was used.

for accounting practices

replaces the

junior IFRS accountant

Your agent reads the documents — or guides the client through intake. ifrCoworker handles the standards. Your senior reviews the output.

step 1 — gather data

Two paths — pick the one that fits your workflow:

rolling period-end brief

Client maintains a free-text narrative in Google Docs — appending each new month. Agent reads it via Google Drive MCP and runs the full YTD batch. One command: "prepare the annual accounts."

document extraction

Agent scans contracts, invoices, or lease agreements and extracts key terms — DocuSign, Drive, OCR API.

guided client intake

Agent calls ifr_schema, learns what ifrCoworker needs, then asks the client the right questions — nothing reportable missed.

No raw documents stored — only extracted text reaches ifrCoworker

→

step 2 — ifrCoworker

Runs the IFRS/IAS engine: measurement, discounting, amortisation, deferred tax cascade. Returns statements, journal entries, and workings — paragraph-referenced.

ifr_period_end_batch ifr_generate_workpaper ifr_propose_mapping

→

step 3 — senior reviews

Every period-end batch produces a 12-sheet live-linked Excel workbook: Item Workings · Journal Entries (JEs) · Movements Balance · Movements in SoFP · Financial Performance (SoPL) · Comprehensive Income (SoOCI) · Movements in Equity · Cashflow (IAS 7 indirect) · Disclosure Checklist · Received Requests — plus Valuation Model (DCF) and Multiples & EV Bridge, an editable valuation pack pre-filled with 3% growth and a 12% discount rate.

The sheets form a single live formula chain — alter any Item Workings figure and the linked JE leg recalculates via ='Item Workings'!B{n}, which then propagates through =SUMIF(JEData[Account],A{r},…) into every statement line without a file refresh. The SoPL follows IFRS 18 five-category by-nature presentation (IFRS 18 paras. 60A–60G, effective 2027-01-01, early adoption permitted). Period-movement views throughout — no opening balance sheet required. The valuation sheets derive their net-debt bridge from this workbook's own standard-tagged accounts (IFRS 16 leases, IAS 19 pension, IAS 37 provisions, IFRS 3 consideration) — analytical only, not an IFRS-required statement.

calculationSheetsUrl → in every response
or push directly to Google Sheets via your agent

batch endpoint returns

• Journal entries (Dr/Cr, XBRL-tagged)
• Full workings per standard
• Movements in Financial Position (period delta)
• Statement of P&L and OCI
• Paragraph references throughout

stateless YTD model

No historical data stored on our side. Send the full year-to-date packet each period — the engine re-derives every number from scratch.

You keep the source of truth. We keep the IFRS logic.

privacy by design

Client documents never leave your environment. Your agent passes only the extracted figures — no PDF uploads, no OCR calls to ifrCoworker.

GDPR-safe by architecture, not configuration

example prompt — copy & paste into your agent

claude.ai · MidCo Manufacturing Ltd — May 2026 monthly close

copy

Process the May 2026 month-end close for MidCo Manufacturing Ltd
Reporting date: 31 May 2026 · Previous: 30 April 2026 · Currency: EUR · 15 economic events · 9 standards
Return: journal entries (Dr/Cr, paragraph-referenced) · workings per standard · Movements Balance · Movements in SoFP · Financial Performance (SoPL) · OCI (SoOCI) · Movements in Equity · Cashflow (SoCF) · disclosure notes · Excel workbook download link (incl. editable DCF valuation model)

01 IAS 16 Factory Building HQ Budapest · cost €2,400,000 · life 40 yr · straight-line · openingCA €2,200,000 · prev 2026-04-30

02 IAS 16 CNC Milling Machine · cost €185,000 · life 8 yr · reducing balance 25% · openingCA €63,770 · prev 2026-04-30

03 IAS 38 CRM Software v4 · cost €96,000 · life 5 yr · straight-line · openingCA €32,000 · prev 2026-04-30

04 IFRS 16 Budapest Warehouse Lease (renewal) · fixed €130,000/yr · term 36 months · IBR 5.8% · commenced 2026-01-01 · openingLiability €319,700 · prev 2026-04-30

05 IFRS 9 2-yr Trade Receivable · face €450,000 · EIR 5.2% · stage 1 · openingCA €441,450 · prev 2026-04-30

▸ show remaining 10 transactions

06 IFRS 9 Corporate Bond — FVOCI debt · face €500,000 · coupon 4.5% · EIR 4.8% · matures 2028-06-30 · openingCA €497,290 · prev 2026-04-30

07 IFRS 9 Strategic Equity Stake — FVTPL · cost €280,000 · fair value at 2026-05-31 €318,500 · openingFV €312,000 · dividend received €4,200

08 IFRS 9 Equipment Term Loan — amortised cost · face €320,000 · EIR 6.8% · openingCA €295,840 · prev 2026-04-30

09 IAS 40 Győr Investment Property — fair value model · cost €890,000 · current FV €968,000 · prior FV €950,000 · prev 2026-04-30

10 IAS 19 Defined Benefit Pension · DBO €1,682,400 · plan assets €1,618,000 · discount rate 3.8% · monthly service cost €4,860 · prev 2026-04-30

11 IAS 19 Accrued Bonus H1 2026 — short-term employee benefit · obligation €23,580 · settled within 12 months

12 IFRS 15 SaaS Subscription Revenue · contract €480,000/yr · performance OVER_TIME · recognise 1/12 for May 2026

13 IFRS 15 H1 Management Reporting Service · fee €14,000 · performance POINT_IN_TIME · delivery 2026-05-31

14 IAS 2 Raw Materials Inventory — weighted average · cost €1,240,000 · NRV €1,295,000 · no write-down

15 IAS 12 Deferred Tax — cascade · tax rate 9% · compute DTA/DTL from all temporary differences above

connect

in 60 seconds

Sign in with Google, get your token, paste one config line into your agent.

Sign in to check your access status or purchase a token.

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rest api

enter at the economic element — no MCP required

One endpoint family covers every economic element. The engine resolves the governing standard server-side and fires the automatic companion calculations (deferred tax, FX, borrowing costs, impairment, events after the period). Same three-step contract everywhere: schema → validate → calculate.

lease financial-instrument provision revenue-contract employee-obligation share-payment inventory direct-item asset (assetClass: PPE · INTANGIBLE_ASSET · INVESTMENT_PROPERTY · BIOLOGICAL_ASSET · EXPLORATION · …) equity-method-investment (investmentType: ASSOCIATE · JOINT_VENTURE) business-combination group disposal-group eps fair-value-measurement cash-flow-statement separate-financials hyperinflation segments first-time-adoption

how to call it

Sign in to get a live, ready-to-paste example with your own token. Calling an element your token isn't entitled to still works — the API just replies with the matching error instead of a result.

your files

downloadable workbooks

Excel workbooks generated by your calculations, available for 24 hours.

Sign in to see your recent workbooks.

pricing

request-based utilization

Schema and validate calls are always free. Request consumption is charged on calculate, batch, and data export. Every calculate runs pre-validation first — if validation fails, nothing is charged. Every successful calculate response includes step-by-step workings per standard.

Free Trial

€0

40 credits · 8 days

No credit card required. Activate immediately after Google sign-in. Covers ~20 calculate calls.

• ✓ 6 standards: IAS 2, 12, 16, 36, 37 · IFRS 15
• ✓ Schema queries unlimited & free
• ✓ Step-by-step workings per standard
• ✓ XBRL/ESEF tags on every response
• ✗ ★ Full standards excluded
• ✗ Batch & statement set excluded Start free trial

try this one

Standard

€33

499 credits · 33 days

Batch formula: 25 (overhead) + 2 per standard + 15 statements + 15 calculation-sheets download. Covers ~6 period-end batch runs for a 5-standard company, or ~250 single calculate calls.

• ✓ 21 core IAS/IFRS standards
• ✓ calculate: 2 cr · batch overhead: 25 cr
• ✓ Statement set (P&L, OCI, SOFP): +15 cr
• ✓ Calculation Sheets (Excel, 12 tabs incl. DCF valuation pack, live-linked): +15 cr
• ✓ Step-by-step workings per standard
• ✓ XBRL/ESEF tags included
• ✓ MCP + REST API access
• ✗ ★ Full standards — contact us Buy access

Full Access

let's deal

custom volume · custom validity

Unlocks all 31 standards including the ★ Full tier: IFRS 2, 3, 6, 8, 10, 11, 20, IAS 28, IAS 33, IAS 41. Custom credit volume, priority support, dedicated token.

• ✓ All 28 IAS/IFRS standards
• ✓ ★ Full tier: IFRS 2, 3, 6, 8, 10, 11, 20, IAS 33, 41
• ✓ All Standard credit costs apply
• ✓ Step-by-step workings per standard
• ✓ Custom XBRL taxonomy extensions Contact us

Cross-standard cascades (IAS 12 / IAS 21 / IAS 23 auto-triggered) each count as one calculate credit.

domain coverage

31 standards. 200+ transaction types,

full period processing, XBRL-tags

disclosure requirement checklist included

IFRS 1

Opening IFRS balance sheet at date of transition · Deemed cost elections for PPE, intangibles & investments (IFRS 1.D5–D7) · FCTR reset to zero (D13) · IAS 19 cumulative actuarial recognition (D10) · Deferred tax on all adjustments · IFRS 1.24 equity & TCI reconciliation disclosures

IFRS 2★ Full

Vesting schedule & cumulative expense · Black-Scholes option fair value · Equity vs cash-settled classification · Modification: incremental fair value · Forfeiture rate adjustment

IFRS 3★ Full

Goodwill — full & partial NCI method · Fair value allocation of net assets · Bargain purchase gain recognition · Contingent consideration measurement · Step acquisition & remeasurement

IFRS 5

Reclassification criteria assessment · Lower of CA / FV less costs to sell · Impairment loss & subsequent reversal · Discontinued operation P&L split · Disposal group measurement

IFRS 6★ Full

Cost vs revaluation model election · Impairment trigger assessment (6 indicators) · Reclassification on technical feasibility · E&E asset derecognition · Restoration & rehabilitation provision

IFRS 8★ Full

Reportable segment identification (10% thresholds) · Aggregation criteria assessment · Segment profit/loss & asset/liability disclosure · Reconciliation to entity totals · Entity-wide disclosures (products, geography, customers)

IFRS 9

ECL staging (Stage 1 / 2 / 3) · 12-month vs lifetime ECL calculation · EIR amortisation schedule · Hedge effectiveness (prospective & retrospective) · SPPI test & business model classification

IFRS 10★ Full

Multi-level holding hierarchy (parent → sub → sub-sub, unlimited depth) · Sequential bottom-up consolidation with W1–W5 working papers at every level · Sub↔sub intercompany elimination · Step acquisition (IFRS 3.41 remeasurement at any level) · Sub-holding disposal (consolidated CA basis) · Treasury share elimination · Accounting policy uniformity & date-difference usability checks (IFRS 10.19/22/B93) · NCI: proportionate or full-goodwill method

↻ Circular & reciprocal ownership (A→B→C→A) resolved automatically via Gauss-Jordan elimination (Matheson simultaneous equation method) — no special handling required, results include full resolution working papers.

IFRS 11★ Full

Joint operation vs joint venture classification · Proportionate asset/liability recognition (JO) · Equity method application (JV) · Contribution of assets to a JV · Change in interest accounting

IFRS 13

Level 1 / 2 / 3 hierarchy classification · Market, income & cost approaches · Highest and best use analysis · Principal vs most advantageous market · Credit valuation adjustment (CVA)

IFRS 15

5-step model end-to-end · Standalone selling price allocation · Variable consideration constraint · Contract modification (prospective / cumulative) · Principal vs agent gross/net revenue

IFRS 16

Lease liability + ROU asset schedule · Incremental borrowing rate & implicit rate · Modification: remeasurement vs new lease · Variable lease payment treatment · Sale-and-leaseback gain recognition

IFRS 20★ Full ⚠ Early adopter

Regulatory asset & liability — rate-regulated utilities, energy, water, transport · Timing difference (allowed compensation vs rates billed) · Regulatory interest accretion · IFRS 14 transition reclassification · Effective 1 January 2029

IAS 2

FIFO & weighted average cost formula · NRV write-down & reversal · Cost of goods sold journal entries · Absorption costing (fixed overhead allocation) · Intercompany inventory profit elimination

IAS 7

Statement of cash flows — indirect & direct presentation · derived from a trial balance or batch results in one call · interest / dividend classification policy (operating vs financing / investing) · non-cash transaction disclosure

IAS 10

Adjusting vs non-adjusting classification · Going concern trigger assessment · Dividend declaration disclosure · Overlay on any other module's output · Restatement of financial statement figures

IAS 12

Temporary difference — DTA & DTL · DTA recoverability (probable future profit test) · Tax rate change restatement · Deferred tax on business combinations · Unrecognised DTA tracking & reversal

IAS 16

Cost vs revaluation model · SL / reducing balance / UOP depreciation · Component accounting · Revaluation surplus & OCI treatment · Impairment, disposal & derecognition gain/loss

IAS 19

DBO under projected unit credit method · Current & past service cost · Net interest on net defined benefit liability · Remeasurement (actuarial gains/losses) — OCI · Plan asset return & asset ceiling

IAS 20

Capital vs revenue grant classification · Deferred income vs asset deduction method · Systematic income recognition schedule · Repayment obligation accounting · Below-market loan benefit measurement

IAS 21

Functional vs presentation currency determination · Monetary / non-monetary retranslation · Exchange difference — P&L vs OCI · Cumulative translation adjustment (CTA) · Disposal: reclassification of CTA to P&L

IAS 23

Qualifying asset identification · Specific borrowing capitalisation · Weighted average rate — general pool · Suspension period exclusion · Cessation on substantial completion

IAS 27

Separate financial statements — subsidiary / associate / JV investment at cost, fair value (IFRS 9) or equity method · dividend income recognition · impairment indicator interaction

IAS 28★ Full

Associate profit & OCI sharing · Upstream & downstream elimination · Goodwill within carrying amount · Impairment of investment in associate · Reduction to zero & unrecognised losses

IAS 29

Hyperinflationary economies — non-monetary item restatement by general price index · gain / loss on net monetary position to P&L · equity and comparative restatement

IAS 33★ Full

Basic EPS — weighted average shares · Diluted EPS — treasury share method (options) · If-converted method (bonds & preference shares) · Rights issue retrospective adjustment · Continuing vs discontinued EPS split

IAS 36

VIU (DCF) vs FVLCTS recoverable amount · CGU identification & allocation · Goodwill impairment (no reversal) · Corporate asset allocation across CGUs · Reversal limits for other assets

IAS 37

Recognition criteria (probable, reliable estimate) · Best estimate & expected value method · Onerous contract provision · Restructuring cost recognition criteria · Unwinding of discount (time value)

IAS 38

Recognition criteria (identifiable, control, benefit) · Finite vs indefinite useful life · Development cost capitalisation (6-criteria test) · Amortisation & annual impairment review · Revaluation model (active market required)

IAS 40

Fair value vs cost model election · Fair value gain/loss to P&L · Transfer between categories (trigger events) · Rental income & operating cost allocation · Disposal gain/loss calculation

IAS 41★ Full

Biological asset fair value at harvest · Fair value gain/loss on biological transformation · Agricultural produce recognition at harvest · Bearer plant reclassification to IAS 16 · Government grant (conditional vs unconditional)

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