ifrs-standards

ifrs-standards is a skill for Claude Code from brainbytes-dev/everything-claude-finance. It costs 0 tokens per session (2,456 once invoked), scanned A, original, MIT.

An accounting guide for International Financial Reporting Standards (IFRS), the rules many companies use to prepare financial statements. It covers revenue, leases, financial instruments, impairment and business combinations.

In plain words
What is it for?
Use it to analyze customer contracts and revenue, leases, financial instruments, asset impairment and acquisitions under IFRS.
Why use it?
It helps apply the relevant IFRS rules consistently when accounting for complex transactions. It also provides context for when standards such as IFRS 15, IFRS 16 and IFRS 9 apply.

Skill for Claude Code

Written for Claude Code: shipped in a Claude Code plugin. Also seen: positional $N argument.

Part of the everything-claude-finance plugin — 13 skills, 22 commands, 20 agents shipped together

Install

Getting it into your agent

One page per mod, every tool's command on it. A separate URL per tool would split the same page into five that compete with each other.

agentmods
npx agentmods add skills/brainbytes-dev/everything-claude-finance/ifrs-standards
Any agent
npx skills add brainbytes-dev/everything-claude-finance --skill ifrs-standards
Clone the repo
git clone --depth 1 https://github.com/brainbytes-dev/everything-claude-finance

Made for: Claude Code.

Or install everything-claude-finance, the plugin that ships this one along with the rest of its 13 skills, 22 commands, 20 agents.

Wrote this? Show the measurements

A badge with what this costs and how it scanned, read live from this page, so it follows the numbers instead of freezing them. Markdown for a README, HTML for a documentation site or a project page.

agentmods badge for ifrs-standards

README.md
[![agentmods](https://agentmods.dev/badge/skills/brainbytes-dev/everything-claude-finance/ifrs-standards.svg)](https://agentmods.dev/skills/brainbytes-dev/everything-claude-finance/ifrs-standards)
Your own site
<a href="https://agentmods.dev/skills/brainbytes-dev/everything-claude-finance/ifrs-standards"><img src="https://agentmods.dev/badge/skills/brainbytes-dev/everything-claude-finance/ifrs-standards.svg" alt="Measured on agentmods" height="20"></a>
Per session 0 Skills are progressive disclosure: only the name and description are preloaded; the body loads when the skill is used.
When invoked 2,456 The whole file, excluding the scripts and references it only reads on demand.
Security scan A 0 findings. Scan, not verified.
Origin original No closer match found in the catalogue.
Token cost

What it costs to keep this loaded

Counted locally with the o200k_base tokenizer, which is exact for GPT models; Claude uses its own tokenizer and its counts differ. Treat this as one consistent yardstick across the catalogue rather than a bill. Prices are per million input tokens.

ModelPer sessionOnce invoked
Fable 5.1 $0.00000 $0.02456
Opus 5 $0.00000 $0.01228
Sonnet 5 $0.00000 $0.00491
Haiku 4.5 $0.00000 $0.00246

Measured 6d ago against content hash 641ae628d0a2, method: parsed. Prices are Anthropic first-party input rates as of 2026-09-06, from the pricing page.

Security

Grade A, and why

ifrs-standards scanned grade A with 0 findings against 26 rules in 11 categories — prompt injection, anti-refusal, data exfiltration, privilege escalation, supply chain, agent snooping, system-prompt leakage, SSRF and excessive agency — measured 6d ago.

A static scan of the body, not an audit. Every finding is printed with the line that produced it so you can judge whether it matters here. A mod is markdown that instructs an agent; that is exactly why what it instructs is worth reading.

Nothing flagged

None of the 26 patterns this scan looks for appear in this file: no shell pipes, no recursive deletes, no credential paths, no hidden text, no instruction-override or anti-refusal phrasing, no agent-config snooping. That is not a guarantee, it is the absence of the things that are checkable.

skills/accounting/ifrs-standards/SKILL.md · 228 lines

How it starts

The opening of the file, as written. The whole thing — 228 lines — stays where its author put it; the contents beside it link to each section on GitHub.

IFRS Standards

name: ifrs-standards description: Key IFRS standards — IFRS 9, 15, 16, IAS 36, IFRS 3

When to Activate

  • User asks about IFRS accounting treatment for revenue, leases, financial instruments, impairment, or business combinations
  • Applying the IFRS 15 five-step revenue recognition model
  • Accounting for leases under IFRS 16
  • Classifying financial instruments under IFRS 9
  • Performing impairment testing under IAS 36
  • Purchase price allocation under IFRS 3

Core Concepts

IFRS 15 — Revenue from Contracts with Customers

IFRS 15 replaced IAS 18 and IAS 11 with a single, unified five-step model for all revenue recognition.

Five-step model:

  1. Identify the contract — agreement creating enforceable rights/obligations; both parties approved; identifiable rights, payment terms, and commercial substance; collection is probable

  2. Identify performance obligations (POs) — distinct goods or services promised. A good/service is distinct if the customer can benefit from it independently AND it is separately identifiable from other promises.

  3. Determine the transaction price — amount of consideration expected. Includes:

    • Fixed consideration
    • Variable consideration (estimated using expected value or most likely amount; constrained to amounts where reversal is not probable)
    • Significant financing component (adjust if payment terms > 12 months)
    • Non-cash consideration (measured at fair value)
    • Consideration payable to a customer (reduce transaction price)
  4. Allocate the transaction price — to each PO based on relative standalone selling prices (SSP). SSP estimation methods: adjusted market assessment, expected cost plus margin, residual approach (only if SSP is highly variable)

  5. Recognize revenue — when (or as) each PO is satisfied. Over time if: customer simultaneously receives and consumes benefits; entity creates an asset with no alternative use and has right to payment for performance to date; or entity's performance creates/enhances a customer-controlled asset. Otherwise, at a point in time.

Read the full file on GitHub · 228 lines

Changes

What this file has done since we first saw it

Hashed on every crawl. A supply-chain change to an agent config is a question of when, not whether, so the history is kept rather than the latest state alone.

  1. 6d ago First seen · 228 lines · 0 tokens per session scan A 641ae628d0a2

Subscribe to this mod's changes

ifrs-standards is a skill published in the GitHub repository brainbytes-dev/everything-claude-finance (5 stars, last pushed 5mo ago), licensed MIT. It costs nothing until one of its globs matches a file; then it loads 2,456 tokens. A static security scan graded it A with 0 findings. No closer match exists in the catalogue, so it is treated as the original; first seen 2026-08-31.