ifrslisted

# 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.md` for 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