com.spocont/ifrCoworker

Est-ce que com.spocont/ifrCoworker est sûr ?

Au dernier audit MCP Hub, le serveur MCP « com.spocont/ifrCoworker » est classé « Non encore testé ». Référencé dans l'annuaire. Seul le pentest comportemental fait foi, et il n'a pas encore été exécuté sur ce serveur. Le verdict est réévalué en continu ; consultez la fiche pour l'état à jour.

Méthode : MCP Hub analyse la description de chaque outil (couche 1) et, pour le verdict fort, exécute le serveur dans une micro-VM isolée avec leurres et réseau bloqué (couche 2). On publie des noms et des compteurs, jamais le contenu brut renvoyé par un outil.

Les 20 outils

• ifr_amortisation_schedule≈ 494 tokens

  Compute a multi-period amortisation / depreciation / EIR amortisation schedule by rolling reportingDate forward one period at a time. Supported standards: ias16 (PPE depreciation), ias38 (intangible amortisation), ias40 (investment property — cost model), ias23 (borrowing cost capitalisation), ifrs9 (EIR amortisation), ifrs16 (lessee ROU + lease liability). Each period uses the closing carrying amount of the previous period as the opening balance — no manual carry-forward required. Returns a schedule array: [{period, reportingDate, carryingAmount, journalEntries, charges:{depreciation, interest, pnlImpact}}]. Cost: 1 credit per successfully computed period. Cap: 60 periods.

  Paramètres, retour & exemple (4)

  Paramètres

  • input · object · requis
    Initial period input — same shape as ifr_calculate input for this standard. reportingDate is period-1 end date; previousReportingDate is period-0 end date.
  • periods · integer · requis
    Number of periods to compute (each period = periodicityMonths). Cap: 60. Each computed period costs 1 credit.
  • standard · string · requis · ias16 | ias23 | ias38 | ias40 | ifrs9 | ifrs16
    Standard for the rolling schedule — must be one that has a depreciating or amortising asset/liability
  • periodicityMonths · ? · optionnel
    Length of each period in months. Default: 12 (annual). Other values: 1 (monthly), 3 (quarterly), 6 (semi-annual).

  Exemple d'appel

  {"name": "ifr_amortisation_schedule", "arguments": {"input": {}, "periods": 1, "standard": "ias16"}}

  Exemple de retour

  {"content": [{"type": "text", "text": "…"}]}

• ifr_apply_ias10≈ 330 tokens

  Apply IAS 10 (Events After Reporting Period) overlay to a prior calculation output. Classifies events as adjusting/non-adjusting, assesses going concern, generates adjusted journal entries. Most standards auto-trigger IAS 10 when subsequentEventDate + subsequentEventKind are provided — use this tool only for manual overlay or multi-standard combinations.

  Paramètres, retour & exemple (1)

  Paramètres

  • input · object · requis

  Exemple d'appel

  {"name": "ifr_apply_ias10", "arguments": {"input": {}}}

  Exemple de retour

  {"content": [{"type": "text", "text": "…"}]}

• ifr_batch_validate≈ 2475 tokens

  FREE pre-flight validator for ifr_period_end_batch. Validates every item in one call and returns all missing required fields across the batch. A field an item's standard does not declare is refused here exactly as ifr_period_end_batch refuses it (FIELD_UNRECOGNISED, naming the field and the item — G-1795). A fact the settlement classification requires is refused here as the batch refuses it (SETTLEMENT_FACTS — G-1841): an IFRS 16 finance lessor's instalments need accountingPolicy.ifrs18SpecifiedMainBusinessActivities (groupErrors: MISSING_REQUIRED, naming the items). STRICT GATE: do not call ifr_period_end_batch if allValid is false. Relay agentMessage to the user, collect missing data, re-run ifr_batch_validate, and only proceed once allValid is true. Zero credits — validation is credited inside the subsequent batch call.

  Paramètres, retour & exemple (6)

  Paramètres

  • group · object · optionnel
    G-1700 — the group block, as on ifr_period_end_batch: items of two or more entities are checked as a group batch against it (the same refusals, field by field, before anything is calculated).
  • items · array · requis
    Array of items to validate — same structure as ifr_period_end_batch items
  • cashBalances · array · optionnel
    G-1744 — REQUIRED in every batch (refused when absent; an entity holding no bank account and no cash box states []): one row per bank account and cash box, its opening and closing balance. Balances are stated in the account's OWN currency, as the bank statement shows them (G-1759); a foreign-currency row is translated into the functional currency at the rates of the batch's IAS 21 item retranslating that cash (rateAtPreviousReportingDate, closingRateAtReportingDate — IAS 21.23(a)), and both figures are published with the rate and its source. The batch foots each row in the functional currency — opening + Σ the general journal's lines on it (debit − credit) + IAS 21's retranslation of a foreign-currency balance (IAS 21.23(a), 21.28) = closing — and refuses a row that does not, by account, with each figure and the difference. A general-journal cash line, or an IAS 21 item retranslating cash held (monetaryItemType CASH, on the account its cashAccount names — G-1786), whose account has no row is refused before anything is calculated; so is a foreign-currency row with no IAS 21 item for that cash. Where two rows share entity, account and currency, the IAS 21 item states its cashAccountId too (G-1760). G-1785: a general-journal entry in a foreign transactionCurrency is posted translated at its spotRateAtTransactionDate on its transactionDate (IAS 21.21-22). G-1787 (RECOMMENDED, owner to confirm): a foreign-currency row foots first in its own currency (opening + the general journal's foreign amounts on it = closing, inAccountCurrency); its IAS 21 retranslation is DERIVED — foreignCurrencyAmount from the row's openingBalance, the receipts and payments from the general journal's lines on it, each at its own rate — so the item states neither cashMovements nor a different foreignCurrencyAmount (refused). The response publishes cashReconciliation (group: separateStatements[entityId].cashReconciliation): the footing per account, and the IAS 7.45 reconciliation of the cash flow statement (direct method, from the bank lines' cashFlowLineItem) to the balances. With it, settlementMatching (G-1745): per IAS 7 line item, the bank lines against the standards' settlements due — settled, outstanding or over-settled within the period.
  • accountingPolicy · object · optionnel
    Optional batch-level accounting policy — same structure as ifr_period_end_batch accountingPolicy. When provided, the universal fields (presentationCurrency, reportingDate, previousReportingDate, and the functional currency DERIVED from functionalCurrencyIndicators — G-2343; IAS 21 and IFRS 1 items receive the facts themselves) are merged into each item input before validation wherever that item's standard declares the field (G-1726: never into a standard that does not declare it — e.g. presentationCurrency only reaches IAS 21), eliminating false "missing field" errors for fields provided at the batch level.
  • previousPeriodBalances · array · optionnel
    G-1700 — as on ifr_period_end_batch; a group batch needs each entity's rows (row.entity).
  • supplierFinanceArrangements · array · optionnel
    G-2301 — REQUIRED when any general-journal line of the batch states supplierFinanceArrangementId (refused otherwise, field by field): one row per supplier finance arrangement (IAS 7.44G), its terms stated once. Every row must describe an arrangement a line references. The batch then publishes cashFlowStatement.data.supplierFinanceArrangements: IAS 7.44H(a) terms by group of similar terms (extended payment terms and early payment derived from the items' dates), (b)(i)-(iii) the carrying amounts and line items, the part suppliers were already paid and the payment-due-date ranges (with comparable trade payables from the ordinary supplier payments' invoiceDate / invoiceDueDate) at the beginning and end of the period, (c) the non-cash changes by type, and the IFRS 7.39(a) / B11F(j) liquidity-risk facts.

  Exemple d'appel

  {"name": "ifr_batch_validate", "arguments": {"items": []}}

  Exemple de retour

  {"content": [{"type": "text", "text": "…"}]}

• ifr_calculate≈ 1921 tokens

  If you know the economic object type but not the standard, pass `elementType` instead of `standard`. The discriminator field (`assetClass` for 'asset', `investmentType` for 'equity-method-investment') must be included in the `input` object. Run a full IFRS/IAS calculation. Returns journal entries, disclosures, measurements, and compliance notes. REQUIRED INPUT FIELD: `id` — include in the `input` object (e.g. input.id:"MACHINE-A"). Stamped as Reference on every journal entry and CSV row. Before calling this tool, call ifr_input_schema (fast, free, typed JSON Schema) or ifr_schema (full documentation with copy-paste examples). Boolean recognition gates require explicit true — absent = gate closed. Measurement inputs (discountRatePreTax, expectedSettlementDate, usefulLifeEndDate) have no engine defaults. Cross-standard redirects fire automatically when relevant fields are provided. CASCADE TRACE: every response includes `context.cascadeTrace` — an array of every standard chain evaluated: { child, mode:"PRE_CALCULATION"|"POST_CALCULATION", status:"fired"|"skipped", skipReason?, result? }. PRE_CALCULATION = satellite inputs resolved before the primary calc (e.g. IAS 23 borrowing costs → capitalised into IAS 16 cost). POST_CALCULATION = consequential standards applied to the primary result (e.g. IAS 12 deferred tax on the asset temporary difference). status:"skipped" entries carry a machine-readable skipReason — the chain was considered, not merely omitted. This is audit-grade completeness evidence. CONSIDERATION TIERS (three-state conditionality): schema.cascades entries carry considerationTier MANDATORY or CONDITIONAL. A MANDATORY consideration (IAS 36.9 indicator assessment; IAS 12 temporary differences; IAS 23 borrowing costs and IAS 37 dismantling/restoration at initial recognition; IFRS 16.9 embedded-lease assessment on IFRS 15 contracts) must be addressed on every applicable call: supply the data evidence fields OR explicit denial evidence (dismantlingEstimate: 0, impairmentIndicatorsPresent: false, leaseInContract: false, deferredTaxAssessment: "HANDLED_CENTRALLY"|"NOT_APPLICABLE"|"NO_TEMPORARY_DIFFERENCE") — omitting both FAILS validation. Denial evidence is human judgment: ASK THE USER for it, never fabricate it. Explicit denials appear in cascadeTrace as skipReason JUDGED_NOT_APPLICABLE with the evidence quoted; CONDITIONAL chains stay presence-based (TRIGGER_FIELDS_ABSENT / CONDITION_NOT_MET). Response includes correlationId — pass it to ifr_flag_result if the output looks incorrect. DOWNLOAD: context.calculationSheetsUrl contains a direct download link for an 8-sheet Excel workbook (Journal Entries, Movements Balance, Movements in SoFP, Financial Performance, OCI, Movements in Equity, Cashflow, Disclosure Checklist) valid for 24 hours. It is fetched with the IFRS token (Authorization: Bearer <token>) and each download costs 15 credits; opened in a browser without the token it answers 401 — so do not hand it to the user as a link to click: fetch it yourself if you can send the header, or tell the user the workbook is waiting under 'Downloadable workbooks' at https://ifrcoworker.app/#downloads (signed in). INPUT COVERAGE: data.ignoredInputs lists every submitted field the taken calculation path did not use (CF 2.13 completeness). When non-empty, the engine AUTOMATICALLY flags the answer for quality check server-side (context.ignoredInputsAlert carries the flagId) — review the listed fields and, if a different branch was intended, adjust the activating fields and recalculate. COMPANION EVENTS — after every standard call, check whether any of these signals are present in the scenario. Standard controllers compute measurements (depreciation, fair value, interest) but do NOT produce journal entries for: (1) CASH TRANSACTION — "paid cash", "cash consideration", "cash purchase", "cash settled": add ASSET_PURCHASE_CASH via general-journal, OR set acquisitionPaymentMode:CASH + acquisitionPaymentDate on IAS 16 / IAS 38 / IAS 40 / IFRS 6 and the companion JE is auto-generated. (2) EQUITY / SHARE TRANSACTION — "share issuance", "rights issue", "bonus shares", "warrant exercise": use general-journal with eventType SHARE_ISSUANCE_WITH_PREMIUM / BONUS_ISSUE / RIGHTS_ISSUE / WARRANT_EXERCISE. (3) REALISED FX SETTLEMENT — "FX settled", "realised exchange gain/loss", "foreign currency transaction settled": set settlementMode:CASH + settlementDate on IAS 21 for auto-generated companion JE, or use general-journal FX_GAIN_REALISED / FX_LOSS_REALISED. (4) ACCRUALS / PREPAYMENTS — "accrued expense", "period-end accrual", "prepayment paid", "advance payment": use general-journal ACCRUAL_RECOGNISED / ACCRUAL_REVERSED / PREPAYMENT_PAID. (5) BAD DEBT — "write off receivable", "bad debt written off", "recover bad debt": use general-journal BAD_DEBT_WRITE_OFF / BAD_DEBT_RECOVERY. (6) PROVISION UTILISED — "provision paid", "utilised against provision", "provision settled in cash": use general-journal PROVISION_UTILISED. (7) INTERCOMPANY — "loan to subsidiary", "intragroup loan", "management fee recharge": use general-journal INTERCOMPANY_LOAN_ADVANCED / INTERCOMPANY_LOAN_REPAID / INTERCOMPANY_RECHARGE. (8) WITHHOLDING TAX / PAYE / DEDUCTIBLE VAT — "WHT on dividend", "PAYE remittance", "income tax withheld from salary", "input VAT reclaimable", "deductible VAT on purchase": these are cash-settled government remittances not produced by the measurement controllers — use general-journal WITHHOLDING_TAX or EXPLICIT entries (DR WHT Payable / CR Cash; DR Input VAT / CR Cash). NOTE: "deferred tax" does NOT require a companion event — IAS 12 auto-fires from the main input. "Current/non-current reclassification" is a presentation change only — no JE. Call ifr_schema({ standard: "general-journal" }) to discover all available general-journal event types.

  Paramètres, retour & exemple (5)

  Paramètres

  • input · object · requis
    The calculation input object
  • standard · string · optionnel · ias2 | ias7 | ias10 | ias12 | ias16 | ias19 | ias20 | ias21
  • csvFilename · string · optionnel
    Filename for the CSV export, e.g. "machine_a_journal.csv". Used as journalCsvFile.filename; defaults to journal_entries_<reportingDate>.csv.
  • elementType · string · optionnel · lease | financial-instrument | provision | revenue-contract | employee-obligation | share-payment | inventory | government-grant
  • exportJournalCsv · boolean · optionnel
    When true, the response also includes a journalCsvFile object (write its `content` to `filename` to save the .csv) alongside the JSON journalEntries. Opt-in: omitted by default (JSON only).

  Exemple d'appel

  {"name": "ifr_calculate", "arguments": {"input": {}}}

  Exemple de retour

  {"content": [{"type": "text", "text": "…"}]}

• ifr_calculation_sheets≈ 332 tokens

  Retrieve the calculation-sheets workbook for a prior ifr_calculate or ifr_period_end_batch call. Returns a downloadUrl for the XLSX workbook (GET /api/ifrcoworker/calculation-sheets/{correlationId} with Bearer token) and a structured JSON summary of each sheet's data (journalEntries count, trialBalance accounts, financialStatements sections, disclosureNotes). The workbook also includes an editable valuation pack (analytical, not IFRS-required): a DCF model sheet with pre-filled assumptions (3% growth, 12% discount rate — amber editable cells), a standard-tagged net-debt bridge (IFRS 16 leases, IAS 19 pension, IAS 37 provisions, IFRS 3 consideration) and a multiples/EV-bridge sheet. Records are persisted in MongoDB for 24 hours — no re-calculation needed. This tool is free; downloading the workbook from downloadUrl costs 15 credits. Token required.

  Paramètres, retour & exemple (1)

  Paramètres

  • correlationId · string · requis
    correlationId from a prior ifr_calculate or ifr_period_end_batch response. Records are stored for 24 hours.

  Exemple d'appel

  {"name": "ifr_calculation_sheets", "arguments": {"correlationId": "texte"}}

  Exemple de retour

  {"content": [{"type": "text", "text": "…"}]}

• ifr_check_quota≈ 168 tokens

  Check your remaining ifrCoworker credits without consuming any. Returns creditsRemaining, creditsUsedToday, fullAccess flag, and a cost estimate for batch calls. FREE — does not decrement quota. Call before a large batch to verify you have enough credits. batchCostEstimate.perItem = credits per successfully computed batch item; batchCostEstimate.preflightFree = true (validation phase never charges).

  Paramètres, retour & exemple (0)

  Exemple d'appel

  {"name": "ifr_check_quota", "arguments": {}}

  Exemple de retour

  {"content": [{"type": "text", "text": "…"}]}

• ifr_disclosure_checklist≈ 564 tokens

  Generate a disclosure-needs checklist for the period-end. FREE — no credit charged. Input: entityProfile fact flags (same shape as ifr_period_checklist) → returns the core MANDATORY disclosure requirements per applicable standard, each with its IAS/IFRS paragraph reference and category (policy / reconciliation / judgement / amount / risk). Optionally pass prior results inline via `calculations` (full ifr_calculate responses or a whole ifr_period_end_batch result) and each requirement is reconciled against the disclosures the engine actually produced: status per item = complete (value computed) | needs-entity-data (emitted but value null — narrative needed) | incomplete (calculated but requirement not addressed — investigate) | pending-calculation (standard applies, nothing supplied yet) | not-applicable. Use at period-end sign-off: run the batch, pass the batch result here, and work the non-complete items. Catalogue covers effective standards only.

  Paramètres, retour & exemple (3)

  Paramètres

  • calculations · array · optionnel
    OPTIONAL inline prior results — full ifr_calculate responses, { standard, result } pairs, or an entire ifr_period_end_batch result. When supplied, each requirement is reconciled against the actually-computed disclosures (complete / incomplete / needs-entity-data). Stateless: nothing is read from server-side caches.
  • entityProfile · object · requis
    Entity fact flags — same shape as ifr_period_checklist (hasInventory, hasPPE, hasLeases, hasFinancialInstruments, isGroup, isListed, incomeTaxApplicable, ...). Drives which standards' disclosure requirements apply.
  • includeNotApplicable · boolean · optionnel
    When true, also lists standards the profile does NOT imply, each item marked not-applicable. Default false.

  Exemple d'appel

  {"name": "ifr_disclosure_checklist", "arguments": {"entityProfile": {}}}

  Exemple de retour

  {"content": [{"type": "text", "text": "…"}]}

• ifr_ecl_provision_matrix≈ 581 tokens

  IFRS 9 Simplified Approach — ECL provision matrix for trade receivables, IFRS 15 contract assets, and IFRS 16 lease receivables. Ages each receivable into buckets (current / 1-30 / 31-60 / 61-90 / 91-180 / 180+ days past due). Applies entity-supplied historical loss rates per bucket. Returns per-invoice ECL, portfolio summary, movement schedule (opening→closing provision, P&L charge), and IFRS 7.35H disclosure stub. NOT for the general 3-stage approach (loans, bonds) — use ifr_calculate with standard "ifrs9" for those. Token required; costs 10 credits.

  Paramètres, retour & exemple (4)

  Paramètres

  • bucketRates · object · requis
    Entity-supplied historical loss rates per aging bucket
  • previousECL · number · optionnel
    Opening ECL provision balance for movement schedule
  • receivables · array · requis
    Portfolio of trade receivables to age and provision
  • reportingDate · string · requis
    ISO date, e.g. "2025-12-31"

  Exemple d'appel

  {"name": "ifr_ecl_provision_matrix", "arguments": {"bucketRates": {}, "receivables": [], "reportingDate": "texte"}}

  Exemple de retour

  {"content": [{"type": "text", "text": "…"}]}

• ifr_explain_result≈ 334 tokens

  Return a human-readable explanation of a previously computed calculation. Pass the correlationId from any ifr_calculate or ifr_period_end_batch response (this tool reads a 10-minute result cache; the workbook of the same id stays downloadable for 24 h), OR pass the full prior response object as `calculation` — the stateless path, works at any time with no expiry. Returns a plain-language summary of the journal entries, IFRS paragraph references, and suggested next steps. FREE — no credit charged.

  Paramètres, retour & exemple (2)

  Paramètres

  • calculation · object · optionnel
    Stateless alternative with NO expiry: the full prior ifr_calculate response object (must contain `data`; `audit` and `context` improve the explanation). Use when the 10-min correlationId window has passed.
  • correlationId · string · optionnel
    The correlationId field from a previous ifr_calculate or ifr_period_end_batch response — used to look up the cached calculation (10-min TTL). Either this or `calculation` is required.

  Exemple d'appel

  {"name": "ifr_explain_result", "arguments": {"calculation": {}, "correlationId": "texte"}}

  Exemple de retour

  {"content": [{"type": "text", "text": "…"}]}

• ifr_flag_result≈ 700 tokens

  Flag a calculation result you believe is incorrect for expert review. Call immediately when the server output appears to contradict IFRS — wrong amount, missing journal entry, incorrect OCI/P&L routing, wrong paragraph, or missing disclosure. FREE — no credit charged. MINIMUM REQUIRED: standard + severity + aiReasoning (where it is wrong and why, citing the IFRS paragraph) + correlationId. The correlationId is sufficient — the server auto-attaches the full calculation from its cache. Do NOT copy the entire server response into serverOutput. RECOMMENDED: schemaVersionControlHash — pass the 12-char hex from the ifr_schema response you used when building the input. This lets the review team reproduce the exact schema version that generated the error. Severity: CALCULATION_ERROR | MISSING_DISCLOSURE | WRONG_JE | WRONG_PARAGRAPH | WRONG_OCI_PL_ROUTING | OTHER.

  Paramètres, retour & exemple (8)

  Paramètres

  • input · object · optionnel
    The input sent to ifr_calculate — only needed if correlationId is unavailable or has expired (10min)
  • severity · string · requis · CALCULATION_ERROR | MISSING_DISCLOSURE | WRONG_JE | WRONG_PARAGRAPH | WRONG_OCI_PL_ROUTING | OTHER
  • standard · string · requis
    IFRS/IAS standard slug, e.g. "ias37"
  • aiReasoning · string · requis
    Where and why you believe the result is wrong — cite the specific IFRS paragraph and the value you expected vs what the server returned
  • serverOutput · object · optionnel
    Only needed if correlationId is unavailable. If provided, send only { journalEntries, workings } — omit financialStatements, disclosures, xbrl
  • correlationId · string · optionnel
    correlationId from the ifr_calculate response. PREFERRED: pass this and the server will auto-attach the full calculation from cache — no need to copy serverOutput manually
  • aiProposedAnswer · object · optionnel
    Your proposed correct journal entries or amounts
  • schemaVersionControlHash · string · optionnel
    12-char hex hash from the ifr_schema response used when building this input — enables the review team to reproduce the exact schema version that produced the suspected error

  Exemple d'appel

  {"name": "ifr_flag_result", "arguments": {"severity": "CALCULATION_ERROR", "standard": "texte", "aiReasoning": "texte"}}

  Exemple de retour

  {"content": [{"type": "text", "text": "…"}]}

• ifr_generate_workpaper≈ 507 tokens

  Generate a structured audit working paper JSON from one or more prior ifr_calculate results. Aggregates across standards: accounting policies (IAS 1.117), key estimation uncertainties (IAS 1.125), calculation workings, journal entries, and a disclosure completeness checklist. Reference prior results EITHER by correlationIds (server-side cache, 10-minute TTL from calculation time) OR by `calculations` (inline prior ifr_calculate response objects — stateless, no expiry; mix freely with correlationIds). If any correlationId has expired, the call fails with CORRELATION_EXPIRED — pass those results inline via `calculations` instead. Token required; costs 5 credits per included calculation on success (e.g. 3 standards = 15 credits). Failed calls (CORRELATION_EXPIRED, INVALID_INPUT) are not charged.

  Paramètres, retour & exemple (4)

  Paramètres

  • entityName · string · optionnel
    Entity name for the workpaper header, e.g. "Acme Kft."
  • calculations · array · optionnel
    Stateless alternative with NO expiry: array of prior ifr_calculate response objects (each must contain `data`; standard + input are recovered from the `audit` envelope, or supply { standard, input, result } explicitly). Mix freely with correlationIds.
  • correlationIds · array · optionnel
    correlationIds from previous ifr_calculate calls. All must be in cache (10-min TTL) — if any has expired, the call fails with CORRELATION_EXPIRED. Either this or `calculations` (or both) is required.
  • reportingPeriod · string · optionnel
    Reporting period end date (YYYY-MM-DD) for the workpaper header

  Exemple d'appel

  {"name": "ifr_generate_workpaper", "arguments": {"entityName": "texte", "calculations": [], "correlationIds": [], "reportingPeriod": "texte"}}

  Exemple de retour

  {"content": [{"type": "text", "text": "…"}]}

• ifr_ingest_document≈ 502 tokens

  Extract structured data from a PDF (contract, invoice, lease, bond indenture) using Google Document AI. Requires docuScanAccess on the token — returns 403 otherwise; do NOT retry or offer document scanning again this session if access is denied. PROTOCOL: (1) offer PDF processing to the user, (2) receive pdf as base64, (3) call this tool with pdf_base64 + the label of the value to extract, (4) call ifr_propose_mapping, (5) review the mapping WITH THE USER before calling ifr_calculate — OCR is never 100% accurate.

  Paramètres, retour & exemple (8)

  Paramètres

  • doc_id · string · optionnel
    Optional document id
  • autoMap · boolean · optionnel
    When true, automatically calls ifr_propose_mapping after extraction and returns both ocrData and proposedMapping in one response. Requires standard to be provided. Costs 2 credits instead of 1. Review proposedMapping with the user before calling ifr_calculate — OCR is never 100% accurate.
  • standard · string · optionnel
    Standard slug for autoMap (e.g. "ias16") — required when autoMap is true
  • val_type · string · optionnel · numeric | string
    Expected value type
  • end_anchor · string · optionnel
    Keep text before this substring
  • pdf_base64 · string · requis
    Base64-encoded PDF file contents (max ~7.5 MB raw PDF)
  • start_anchor · string · optionnel
    Keep text after this substring
  • findTheValueWithThisLabel · string · requis
    Entity type to extract (e.g. "invoice total", "lease payment", "coupon rate")

  Exemple d'appel

  {"name": "ifr_ingest_document", "arguments": {"pdf_base64": "texte", "findTheValueWithThisLabel": "texte"}}

  Exemple de retour

  {"content": [{"type": "text", "text": "…"}]}

• ifr_input_schema≈ 468 tokens

  Returns the JSON Schema for the input to ifr_calculate for a given standard. Use this to discover required fields, enum values, and defaults without calling ifr_schema. Returns a standard JSON Schema object suitable for programmatic validation. Derived from the controller FIELD_DEFINITIONS — always reflects the current engine version. FREE — no usage charge.

  Paramètres, retour & exemple (4)

  Paramètres

  • standard · string · optionnel · ias2 | ias7 | ias10 | ias12 | ias16 | ias19 | ias20 | ias21
  • assetClass · string · optionnel
    Discriminator when elementType is "asset" — e.g. PPE, INTANGIBLE_ASSET, INVESTMENT_PROPERTY, BIOLOGICAL_ASSET, EXPLORATION (IAS 16 subclass values also route).
  • elementType · string · optionnel · lease | financial-instrument | provision | revenue-contract | employee-obligation | share-payment | inventory | government-grant
  • investmentType · string · optionnel
    Discriminator when elementType is "equity-method-investment" — ASSOCIATE or JOINT_VENTURE.

  Exemple d'appel

  {"name": "ifr_input_schema", "arguments": {"standard": "ias2", "assetClass": "texte", "elementType": "lease", "investmentType": "texte"}}

  Exemple de retour

  {"content": [{"type": "text", "text": "…"}]}

• ifr_period_checklist≈ 599 tokens

  Planning tool for a full period-end close. Pass an entityProfile of fact flags (hasInventory, hasPPE, hasLeases, hasFinancialInstruments, isGroup, isListed, incomeTaxApplicable, etc.) and get back the exact ordered list of IFRS/IAS standards to run for this entity — each with its requiredInputFields and its opening* carry-forward fields. Run the standards in executionOrder, or submit them together as an ifr_period_end_batch (which sorts internally). For each standard, carry the prior period's closing* outputs into the matching opening* inputs — the engine is stateless and holds no entity config or prior balances. FREE — no usage charge. Call this BEFORE ifr_batch_validate / ifr_period_end_batch to know what to assemble.

  Paramètres, retour & exemple (3)

  Paramètres

  • entityProfile · object · requis
    Entity fact flags — set true for each that applies to this entity
  • reportingDate · string · optionnel
    ISO reporting date, e.g. "2025-12-31"
  • previousReportingDate · string · optionnel
    ISO prior period-end date, e.g. "2024-12-31"

  Exemple d'appel

  {"name": "ifr_period_checklist", "arguments": {"entityProfile": {}}}

  Exemple de retour

  {"content": [{"type": "text", "text": "…"}]}

• ifr_period_end_batch≈ 7997 tokens

  THE period-end execution tool — process multiple IFRS calculations for a reporting period in one call (year-end, quarter-end, or month-end). One tool, three modes: (1) PLAIN BATCH (default): items + accountingPolicy → per-item results, every item's journal entries in one list, trial balance, and all financial statements. (2) SUMMARY: leave includeWorkings false (the default) for the compact ~200KB response; set includeWorkings:true only when step-by-step workings are needed (~600KB). (3) CLOSE: additionally pass entityProfile (fact flags) for a one-call period-end close — the response gains the applicability checklist, recommendedOrder, and a coverage analysis flagging any standard the profile implies but no item was supplied for (the checklist/coverage portion is free). REQUIRED: each item's `input` object must include an `id` field (e.g. { type:"ias37", input:{ id:"PROV-LEGAL-001", ...otherFields } }) — validated by the controller schema; stamped as Reference on every journal entry for that item. GROUP vs BATCH (G-1700): items of ONE entity → its separate statements; items of TWO OR MORE entities (input.entityId) + the group block (parent, entities[] with the control facts, intragroup rows) + previousPeriodBalances with row.entity → each entity's separate statements AND the consolidated set in one call (the IFRS 10 group cascade fed with the statements derived from the entities' own items). An ifrs10 item in a one-entity batch is refused. With the entities' statements already in hand, call the group cascade directly (ifr_calculate, elementType "group"). CASCADE TRACE: each item result carries `context.cascadeTrace` — every cross-standard chain evaluated (PRE satellite inputs + POST consequential standards), each with status "fired" or "skipped" and a skipReason when skipped. This is the per-item completeness record. MANDATORY CONSIDERATIONS: every item must address its tier-1 cascade considerations (data OR explicit denial evidence — impairmentIndicatorsPresent: false, deferredTaxAssessment enum, dismantlingEstimate: 0...); preflight validation rejects silent omissions and these judgment fields are EXCLUDED from auto-fill — collect the answers from the user (ifr_period_checklist lists them per standard under mandatoryConsiderations). INPUT COVERAGE: each item's data.ignoredInputs lists submitted fields the taken path did not use; affected items are rolled up in the batch-level ignoredInputsAlerts and each was AUTOMATICALLY flagged for quality check server-side. UNDECLARED FIELDS (G-1795): a field on an item that its standard does not declare is REFUSED before anything is calculated (FIELD_UNRECOGNISED, naming the field and the item) — the same answer ifr_batch_validate gives; nothing is silently ignored. input.entityId is the batch's entity dimension and is never refused. ACCOUNTING POLICY — build the accountingPolicy block BEFORE calling this tool. Always include at top level: functionalCurrencyIndicators (the IAS 21.9-11 facts the functional currency is derived from — G-2343; not functionalCurrency, which is stated only where the engine asks), presentationCurrency, reportingDate, previousReportingDate. Each standard that appears in items[] may also need its own policy block (measurement model, cost formula, presentation method...). Do NOT guess these: the ifr_schema response for a standard carries `batchAccountingPolicySchema` with that standard's required policy fields and their allowed values, generated from the engine itself. For the whole table in one place, read ifrs://reference/accounting-policy-choices. RATE GOVERNANCE: discount/interest rates are explicit inputs — preflight rejects (free, no credits) any item whose required rate is missing. Supply rates per item, or once for the whole batch via accountingPolicy.reportingInterestRates { corporateBondYield (IAS 19.83), riskFreePreTax (IAS 37.47 — provisions, dismantling/restoration), governmentBondYield, riskFreePostTax }. Lease rates (IFRS 16.26 implicit rate / IBR) and instrument EIRs are lease/instrument-specific — always per item, never a policy default. Which rate type applies where: read ifrs://reference/discounting-and-interest-rate-guide; each schema response lists its rateRequirements. ASSEMBLY WORKFLOW: (1) IDENTIFY — for each item whose standard is not explicitly named, call ifr_route_event in parallel to resolve the slug. (2) FREE VALIDATE LOOP — assemble all items[] plus accountingPolicy, then call ifr_batch_validate (free). Fix all reported errors and repeat until allValid: true. Never call ifr_period_end_batch until allValid is true — the validate loop costs zero credits. (3) CALCULATE — once allValid: true, submit to ifr_period_end_batch in the DEFAULT mode (do NOT pass mode). The default mode is the one that assembles and returns the consolidated output; only it returns the trial balance, the financial statements and the workbook link. It returns every item's journal entries in one list (batchJournalEntries), trial balance grouped by XBRL section (Assets, Liabilities, Equity, PL, OCI), financial statements, cash flow statement and disclosure notes. DOWNLOAD (default mode only): the response includes calculationSheetsUrl — a direct link to an 8-sheet Excel workbook (Movements in SoFP, Financial Performance, OCI, Movements in Equity, Cashflow, Disclosure Checklist, Journal Entries, Movements Balance) valid for 24 hours. It is fetched with the IFRS token (Authorization: Bearer <token>) and each download costs 15 credits; opened in a browser without the token it answers 401 — so do not hand it to the user as a link to click: fetch it yourself if you can send the header, or tell the user the workbook is waiting under 'Downloadable workbooks' at https://ifrcoworker.app/#downloads (signed in). RESILIENCE FALLBACK — mode: "partial": pass this ONLY to stop one bad item rejecting the whole batch. It validates-then-calculates each item independently and returns per-item results in results[i].result.data (status "ok" | "validation_error" | "calculation_error"); it does NOT assemble or return batchJournalEntries, trialBalance, financialStatements, cashFlowStatement, disclosureNotes, crossChecks/selfCheck or calculationSheetsUrl, and it persists no workbook. Use it to isolate the failing item, fix that item, then re-run the whole batch in the default mode to obtain the consolidated statements and the download link. SIZE CONTROL: the response defaults to compact. includeWorkings, includeXbrlEnrichment and exportXbrl each enlarge it — read their field descriptions in this tool's input schema before setting any of them. The trial balance always carries xbrlElement, xbrlSection and xbrlLabel regardless of those flags. DELIVERY TO A GOOGLE SHEET — BEFORE you call this tool, ask the user explicitly whether they want the output (the .csv journal entries AND the financial statements) delivered back into a Google table (Google Sheet), or just returned inline. If the user says yes: FIRST verify that you (the calling agent) have a working Google Sheets / Drive connector and can actually write to it — perform a real write test (create or append a throwaway cell), not just a capability assumption. If no Google Sheets connector is connected or the write test fails, tell the user and DO NOT run the batch — this call is billable and the result could not be delivered where requested; resolve the connection first. Only once the export path is confirmed: call this tool with exportJournalCsv: true, then write the returned journalCsvFile content and the financialStatements into the Google Sheet. BATCH SIZE GUIDANCE: aim for ≤50 economic events (line items) per call to stay within context window limits and receive full workings. Above 50 items the response grows rapidly; above 200 items you will very likely receive a compact response (workings and disclosures stripped, journal entries + statements + trial balance remain intact). If the user has more than 50 economic events, split into multiple calls of ≤50 items each, then merge the trial balances and journal entry lists in your context — do not attempt a single call with 200+ items unless the user explicitly accepts compact output.

  Paramètres, retour & exemple (14)

  Paramètres

  • mode · string · optionnel · all-or-nothing | partial
    Default: "all-or-nothing" — if any item fails preflight validation the whole batch is rejected (no credits charged). Set to "partial" to skip the all-or-nothing gate: each item is validated-then-calculated independently; failed items return {status:"validation_error"|"calculation_error", error} while successful items return {status:"ok", result}; credits are only charged for items with status "ok". Partial mode returns per-item results ONLY — it does not assemble batchJournalEntries, trialBalance, financialStatements, cashFlowStatement, disclosureNotes or calculationSheetsUrl, and persists no workbook. For the consolidated statements and the download link, use the default mode.
  • group · object · optionnel
    G-1700 — the GROUP batch. The route is chosen by the number of distinct entityIds on the items (items[i].input.entityId; an item without one belongs to accountingPolicy.entityId): ONE → that entity's separate statements; TWO OR MORE → consolidation, which REQUIRES this block (refused without it: several entities are consolidated only through a stated control relationship, IFRS 10.7). It is the IFRS 10 item's group facts in their own shapes (one element, one name): { parent: { entityId (= accountingPolicy.entityId), name }, entities: [{ entityId, name, heldBy (PARENT or an entityId), functionalCurrency, reportingDate (IFRS 10.B92 — equal to the parent's), acquisitionDate, ownershipInterest, controlFacts (IFRS 10.7, B14-B72), statementOfFinancialPositionAtAcquisitionDate or openingGoodwill + openingNonControllingInterest, investmentCarryingAmountInHolderStatements, ifrs3AcquisitionFacts, translation, … }], intragroupBalances, intragroupTransactions (entity ids on both sides) }. Each entity's statements (statementOfFinancialPositionAtReportingDate, comparativeStatementOfFinancialPosition, profitOrLoss, otherComprehensiveIncome, dividendsDeclared, equityTransactions) are DERIVED from its own items and its previousPeriodBalances rows (row.entity) — stating them is refused. Returns separateStatements[entityId] (each entity's own books, never holding a consolidation adjustment) and consolidated (the IFRS 10 statements and the consolidation journal entries, ledger CONSOLIDATION). The group statement of cash flows is DERIVED (direct method, IAS 7.19(a)): the sum of each entity's own cash lines less intragroup cash flows (IFRS 10.B86(c)); cashFlowFacts are not accepted (G-1724). DATED events (G-1720 / G-1721): every item is posted at its own input.reportingDate. A subsidiary acquired inside the period (acquisitionDate after previousReportingDate) enters the group from that date only (IFRS 10.20, B88): its statement at the acquisition date and its post-acquisition profit or loss, OCI and dividends are derived from its items dated up to / after it (an item dated ON the acquisition date is pre-acquisition); goodwill and the NCI come from ifrs3AcquisitionFacts. entities[].ownershipChanges[] (changeDate, ownershipInterestAfter, controlFactsAfter, consideration, considerationKind, gainRecognisedByHolder, investmentCarryingAmountInHolderStatementsAfter, retained-interest facts) — control retained → an equity transaction (IFRS 10.23; group.goodwillReallocationOnChangesInOwnershipInterest required), control lost → derecognition, the retained interest at fair value, the gain (IFRS 10.25, B98); the subsidiary's books on the change date (retainedEarningsAtChangeDate, otherComprehensiveIncomeBeforeChange, statementOfFinancialPositionAtDisposalDate) are derived — stating them is refused, as is statementOfFinancialPositionAtAcquisitionDate for an in-period acquisition. A subsidiary item other than a general-journal entry whose own period spans such a date is refused: split it there (never apportioned). A subsidiary's share issue reads the holder's subscription from its own postings on the issue date (G-1725); one subscribed out of proportion is stated as ownershipInterestAfter on an ownershipChanges row dated on the issue, its consideration derived (G-1976). The group cash flow statement takes a subsidiary acquired or lost inside the period from / until that date, the consideration net of the cash acquired or disposed of (IAS 7.39-42), and a subsidiary in another functional currency translated flow by flow, the effect of exchange rate changes apart (IAS 7.25-28) (G-1977). Associates and joint ventures with items are derived from them (IAS 28.10, IFRS 11.24): their profit and OCI from their own items, their dividends from the holder's dividend income on their declaration dates — those facts are never stated. Not built yet (refused, field named): a different subsidiary reporting date (B92-B93), a foreign associate or joint venture with items (IAS 21.44), a joint operation's items (IFRS 11.20-21 — post them in the operator's own items). An IFRS 10 item in a one-entity batch is refused — use this block.
  • items · array · requis
    Array of items to calculate
  • exportXbrl · boolean · optionnel
    When true, adds an xbrlFacts array to the response — a flat list of all monetary facts with full XBRL context: element (ifrs-full:...), periodType (instant|duration), balance (debit|credit), value, currency, decimals (0), namespace, taxonomyYear. The context block includes period dates from reportingDate and a {ENTITY_ID} placeholder the user replaces with their LEI or registry identifier before submitting to a filing tool.
  • csvFilename · string · optionnel
    Filename for the CSV export, e.g. "journal_entries_2025.csv". Used as journalCsvFile.filename; defaults to journal_entries_<reportingDate>.csv.
  • cashBalances · array · optionnel
    G-1744 — REQUIRED in every batch (refused when absent; an entity holding no bank account and no cash box states []): one row per bank account and cash box, its opening and closing balance. Balances are stated in the account's OWN currency, as the bank statement shows them (G-1759); a foreign-currency row is translated into the functional currency at the rates of the batch's IAS 21 item retranslating that cash (rateAtPreviousReportingDate, closingRateAtReportingDate — IAS 21.23(a)), and both figures are published with the rate and its source. The batch foots each row in the functional currency — opening + Σ the general journal's lines on it (debit − credit) + IAS 21's retranslation of a foreign-currency balance (IAS 21.23(a), 21.28) = closing — and refuses a row that does not, by account, with each figure and the difference. A general-journal cash line, or an IAS 21 item retranslating cash held (monetaryItemType CASH, on the account its cashAccount names — G-1786), whose account has no row is refused before anything is calculated; so is a foreign-currency row with no IAS 21 item for that cash. Where two rows share entity, account and currency, the IAS 21 item states its cashAccountId too (G-1760). G-1785: a general-journal entry in a foreign transactionCurrency is posted translated at its spotRateAtTransactionDate on its transactionDate (IAS 21.21-22). G-1787 (RECOMMENDED, owner to confirm): a foreign-currency row foots first in its own currency (opening + the general journal's foreign amounts on it = closing, inAccountCurrency); its IAS 21 retranslation is DERIVED — foreignCurrencyAmount from the row's openingBalance, the receipts and payments from the general journal's lines on it, each at its own rate — so the item states neither cashMovements nor a different foreignCurrencyAmount (refused). The response publishes cashReconciliation (group: separateStatements[entityId].cashReconciliation): the footing per account, and the IAS 7.45 reconciliation of the cash flow statement (direct method, from the bank lines' cashFlowLineItem) to the balances. With it, settlementMatching (G-1745): per IAS 7 line item, the bank lines against the standards' settlements due — settled, outstanding or over-settled within the period.
  • entityProfile · object · optionnel
    OPTIONAL close mode — entity fact flags (hasInventory, hasPPE, hasLeases, hasFinancialInstruments, hasDefinedBenefitPlan, isGroup, isListed, incomeTaxApplicable, ...; same shape as ifr_period_checklist). When provided, the response additionally includes the applicability checklist, recommendedOrder, and a coverage analysis (missingApplicableStandards = standards the profile implies but no item supplied; unexpectedStandards = supplied but not implied). Use this for a one-call period-end close with a completeness gate. Omit for a plain batch run.
  • includeWorkings · boolean · optionnel
    Default: false. When true, includes full per-item workings, disclosures, and journal entries (~3–10× larger response). When false (default), strips per-item workings, disclosures, step-by-step sections, and journal entries — every item's rows remain in the top-level batchJournalEntries array. Use false (default) for trial-balance and P&L analysis; use true only when you need step-by-step calculations per item.
  • accountingPolicy · object · requis
    REQUIRED entity-wide accounting policy declaration. Must include at top level: entityId, entityIdentifiers, functionalCurrencyIndicators, presentationCurrency, reportingDate, expenseAnalysis. functionalCurrencyIndicators (G-2343) — the IAS 21.9-11 facts the functional currency is DERIVED from: { currencyOfSalesRevenue, currencyOfCompetitiveForces, currencyOfLabourMaterialAndOtherCosts } (IAS 21.9, ISO 4217) each with its <name>Predominates boolean (false = no one currency predominates — omit the currency); where the three name one currency it is the functional currency and nothing else is asked; otherwise currencyOfFinancingActivities / currencyOfOperatingReceipts (21.10, with their flags) and, for a foreign operation (accountingPolicy.isForeignOperation true, parentFunctionalCurrency), the four 21.11 booleans are required. functionalCurrency is NOT stated where the facts settle it (refused DERIVED_FIELD); only where the engine asks (21.9 split and 21.10-11 leave none or several of the 21.9 currencies), and then one of the 21.9 currencies. Every item that reads the functional currency receives the derived one; IAS 21 and IFRS 1 items receive the facts. expenseAnalysis (G-1946) — BY_NATURE | BY_FUNCTION, no default: the analysis of expenses in profit or loss (IAS 1.99) — by nature (IAS 1.102) or by function (IAS 1.103); by function every item posting an operating expense states its expenseFunction. entityIdentifiers = { lei?, taxNumber?, nationalCompanyId? } — the reporting entity's identifiers (IAS 1.51(a)); at least one must be a non-empty string, none is format-checked. They are written to the workbook's XBRL Report Info, and the XBRL instance identifies the entity by the LEI, else the tax number, else the national company id (only an LEI is ESEF-fileable). Batch level only — not carried into items. entityId (G-1699) names the reporting entity whose books this batch closes — one batch is one entity: every journal and trial-balance line carries it as `entity`, an item stating a different entityId is refused (never merged) unless the batch is a GROUP batch (see `group`, G-1700): there accountingPolicy.entityId names the parent, every entity's items carry their own input.entityId, and the consolidation adjustments carry the group entity they relate to (counterpartyEntity on intragroup rows). An IFRS 10 item in a one-entity batch is refused. isInvestmentEntity (G-1752) — boolean: is the reporting entity an investment entity as defined in IFRS 10 (10.27)? REQUIRED only in a one-entity batch whose bank lines state PROCEEDS_FROM_ / PAYMENTS_FOR_CHANGES_IN_OWNERSHIP_WITHOUT_LOSS_OF_CONTROL (IAS 7.42A); true refuses those values — an investment entity's subsidiary at fair value through profit or loss is an investment, so the flow is investing: use PROCEEDS_FROM_SALE_ / PURCHASE_OF_EQUITY_OR_DEBT_INSTRUMENTS_OF_OTHER_ENTITIES (7.16(c)/(d)). normalOperatingCycle (G-1863 D3) — { clearlyIdentifiable: true, lengthDays } or { clearlyIdentifiable: false }: the entity's normal operating cycle, ONE fact about the entity (IAS 1.68, 1.70; not clearly identifiable → IAS 1.68 assumes twelve months). Filled into every IAS 41 and IFRS 15 item that does not state it; read only where an item is realised or settled more than twelve months after the reporting date (IAS 1.66(a), 1.69(a)); not stated, twelve months are assumed (IAS 1.68) and the item's basis says so. Standard-specific policy choices are required per standard block when that standard appears in items (IFRS requires same-class/same-category consistency — IAS 16.36, IAS 2.25). Format: { entityId, entityIdentifiers: { lei }, functionalCurrencyIndicators: { currencyOfSalesRevenue: "EUR", currencyOfSalesRevenuePredominates: true, currencyOfCompetitiveForces: "EUR", currencyOfCompetitiveForcesPredominates: true, currencyOfLabourMaterialAndOtherCosts: "EUR", currencyOfLabourMaterialAndOtherCostsPredominates: true }, presentationCurrency, reportingDate, ias2: { costFormula }, ias16: { measurementModel, byClass?: {BUILDINGS: "REVALUATION"} }, ias38: { measurementModel }, ias40: { measurementModel }, ifrs6: { explorationCostPolicy }, reportingInterestRates?: { corporateBondYield: 0.049, governmentBondYield: 0.038, riskFreePreTax: 0.042, riskFreePostTax: 0.034 } }. reportingInterestRates is optional — declare entity-level rate defaults once; engine injects: corporateBondYield → IAS 19 discountRateCorporateBond, riskFreePreTax → IAS 37 discountRatePreTax AND the IAS 37.47 rate of the dismantling / restoration provisions the asset standards cascade to IAS 37 (IAS 16 / IAS 40 dismantlingDiscountRate, IFRS 6 / IFRS 16 restorationDiscountRate — differs from the lease IBR). Item-level values always override. Resolution order (most specific wins): 1) item.input value, 2) policy[standard].byClass/byCategory/byType[classValue], 3) policy[standard].default, 4) reportingInterestRates defaults.
  • exportJournalCsv · boolean · optionnel
    When true, the response includes a journalCsvFile object { filename, mimeType, encoding, rowCount, byteLength, content, saveInstruction } with XBRL-enriched journal entries. Write `content` to `filename` to save the .csv. Costs 25 extra credits.
  • includeXbrlEnrichment · boolean · optionnel
    Default: false. When true, includes the full xbrl metadata object on each journal entry debit/credit line (parentElement, label.hu, namespace, taxonomyYear, dimension, decimals — needed for iXBRL filing). When false (default), strips the nested xbrl object from DR/CR lines. The trial balance XBRL tags (xbrlElement, xbrlSection, xbrlLabel) are always preserved regardless of this setting.
  • includeDisclosureNotes · boolean · optionnel
    Default true. Set false to suppress the disclosureNotes key in the batch response (IFRS 18 aggregated disclosure notes).
  • previousPeriodBalances · array · optionnel
    The trial balance at previousReportingDate (G-1723: debit − credit; one entity's rows sum to 0, else refused before anything is calculated). When provided, the batch computes the closing statement of financial position: closing per account = opening + the period's net movement (debit − credit), and the period's profit or loss and OCI are closed to equity. crossChecks.closingSOFP gives closingAssets / closingLiabilities / closingEquity (presented, positive), profitForPeriod, otherComprehensiveIncome, equationGap (= assets − liabilities − equity, 0 on a balanced opening) and byAccount (opening / periodNet / closing, debit − credit); crossChecks.sofpIsFullyBalanced = true when the equation holds. The same rows make each XBRL instant fact a closing balance. They are not needed for financialStatements.statementOfFinancialPosition, which is the PERIOD DELTA of each line derived from the batch's own postings (G-1871, owner 2026-10-05).
  • supplierFinanceArrangements · array · optionnel
    G-2301 — REQUIRED when any general-journal line of the batch states supplierFinanceArrangementId (refused otherwise, field by field): one row per supplier finance arrangement (IAS 7.44G), its terms stated once. Every row must describe an arrangement a line references. The batch then publishes cashFlowStatement.data.supplierFinanceArrangements: IAS 7.44H(a) terms by group of similar terms (extended payment terms and early payment derived from the items' dates), (b)(i)-(iii) the carrying amounts and line items, the part suppliers were already paid and the payment-due-date ranges (with comparable trade payables from the ordinary supplier payments' invoiceDate / invoiceDueDate) at the beginning and end of the period, (c) the non-cash changes by type, and the IFRS 7.39(a) / B11F(j) liquidity-risk facts.

  Exemple d'appel

  {"name": "ifr_period_end_batch", "arguments": {"items": [], "accountingPolicy": {}}}

  Exemple de retour

  {"content": [{"type": "text", "text": "…"}]}

• ifr_propose_mapping≈ 312 tokens

  Map OCR data from ifr_ingest_document into an IFRS standard's input schema and validate it. Returns proposedInput, unmappedFields, missingRequiredFields, validation errors/warnings, needsUserInput[], and a confidence score. CRITICAL: proposedInput is a suggestion — every entry in needsUserInput[] must be confirmed by the user before calling ifr_calculate. Never auto-calculate from unverified OCR data. FREE — no usage charge.

  Paramètres, retour & exemple (2)

  Paramètres

  • ocrData · object · requis
    The ocrData object returned by ifr_ingest_document
  • standard · string · requis · ias2 | ias7 | ias10 | ias12 | ias16 | ias19 | ias20 | ias21

  Exemple d'appel

  {"name": "ifr_propose_mapping", "arguments": {"ocrData": {}, "standard": "ias2"}}

  Exemple de retour

  {"content": [{"type": "text", "text": "…"}]}

• ifr_replay≈ 759 tokens

  Deterministic audit replay — recompute a prior calculation from its input and verify it reproduces the stored output. FREE — no credit charged. The engine is stateless and pure: identical input + identical engine/schema version always produces identical output. Every ifr_calculate response carries an `audit` envelope { inputEcho, inputSha256, outputSha256, engineVersion, schemaVersionControlHash } — pass audit.inputEcho as `input` and audit.outputSha256 as `expectedOutputSha256` at ANY later time (no expiry, nothing stored server-side). match:true = cryptographic-grade evidence the stored numbers re-derive from the stored inputs. match:false = engine or schema evolved since the original calculation (compare engineVersion / schemaVersionControlHash), or the stored output was altered — pass the original response `data` as expectedOutput to get a field-level diff of every changed value. Use cases: external audit evidence, period-end sign-off re-verification, regression checking stored results after engine upgrades.

  Paramètres, retour & exemple (6)

  Paramètres

  • input · object · requis
    The original calculation input — use audit.inputEcho from the original response, or your stored request input. Replayed verbatim through the same calculation path as ifr_calculate.
  • standard · string · requis
    IFRS/IAS standard slug of the original calculation, e.g. "ias16" (= audit.standard)
  • xbrlCurrency · string · optionnel
    audit.xbrlCurrency from the original response — only present on batch-item audits; required there for hash parity. Omit for single ifr_calculate replays.
  • expectedOutput · object · optionnel
    The original response `data` object. When provided, a MISMATCH returns a field-level diff [{path, expected, actual}] showing exactly which values changed.
  • accountingPolicy · object · optionnel
    BATCH-ITEM REPLAY: the batch-level accountingPolicy used in the original ifr_period_end_batch call. The server re-applies the same merge pipeline (policy hoisting, rate injection, normalisation) to the RAW item input — no client-side reconstruction needed. Pass your original item input as `input` plus this policy, with audit.outputSha256 and audit.xbrlCurrency from that item.
  • expectedOutputSha256 · string · optionnel
    audit.outputSha256 from the original response. When provided, the response includes match: true|false — true is deterministic proof the stored numbers re-derive from the stored input.

  Exemple d'appel

  {"name": "ifr_replay", "arguments": {"input": {}, "standard": "texte"}}

  Exemple de retour

  {"content": [{"type": "text", "text": "…"}]}

• ifr_route_event≈ 590 tokens

  ROUTER — the entry point for every business event. Describe what happened in plain language ("bought a machine", "signed an office lease", "customer went bankrupt") and get back the exact call to make. FREE — no usage charge. Each match carries an `endpoint` block with the EXACT next call: the ifr_calculate arguments (economic elementType + discriminator where a cascade-element route exists, otherwise the standard slug), the REST cascade endpoint, and `autoCascades` — the child standards that fire automatically inside that one ifr_calculate call. CRITICAL: never call autoCascade standards separately — they execute inside the primary call and their results appear in `context.cascadeTrace`. Calling them again would duplicate journal entries. Copy `endpoint.mcpCall` instead of deriving routing yourself. The matched standards (top 3, with rationale and copy-paste-ready minimal examples) are supporting detail — the endpoint block is the answer. UTILITY SLUG (use ifr_schema + ifr_calculate with this when no IFRS standard applies): "general-journal" — universal "else" controller for ALL journal entries not covered by a dedicated IFRS/IAS standard. Four input modes: (1) EVENT-LABEL: expenseCategory (PERSONNEL, DIVIDEND_DECLARED, VAT_OUTPUT, WITHHOLDING_TAX, etc.; the IFRS 5.33(a) single amount of a discontinued operation is measured and posted by ifrs5, not here) + amount — auto-fills accounts and XBRL; (2) EXPLICIT: entries[] with DR/CR lines — per-line XBRL enrichment, statementPlacement, xbrlFacts[]; (3) PATTERN: pattern keyword string — matches one of 18 named JE_PATTERNS (associate dividend, salary+PAYE, VAT settlement, period close, etc.); (4) LINE-ITEMS: lineItems[] array for multiple independent event-label items. BEFORE calling ifr_calculate with standard "general-journal": read the MCP resource ifrs://reference/direct-je-patterns — it lists all 18 named scenarios with keywords and DR/CR account pairs.

  Paramètres, retour & exemple (1)

  Paramètres

  • query · string · requis
    Plain-language description of the accounting scenario

  Exemple d'appel

  {"name": "ifr_route_event", "arguments": {"query": "texte"}}

  Exemple de retour

  {"content": [{"type": "text", "text": "…"}]}

• ifr_schema≈ 1194 tokens

  If you know the economic object type but not the standard, pass `elementType` (e.g. 'lease', 'asset', 'financial-instrument') instead of `standard`. For multi-standard types (asset, equity-method-investment), also pass `assetClass` or `investmentType` to get the specific standard's schema. The recurring IFRS 10 group close is elementType 'group'; the IFRS 3 day-1 acquisition is 'business-combination'. This tool returns the input schema for a specific standard: field definitions, IAS/IFRS paragraph references, and a copy-paste-ready `exampleRequests.default` template. Use ifr_route_event if unsure which standard applies. CHOOSING THE RIGHT FIELD-DISCOVERY TOOL: (A) ifr_input_schema — lightweight, fast, free; returns a typed JSON Schema (required fields, types, enum values, defaults) with no prose; use when you need to validate your input programmatically or see which fields are required. (B) ifr_schema (this tool) — full documentation; returns field descriptions, IAS paragraph references, copy-paste `exampleRequests`, `exampleIndex`, and chaining guidance; use when you need to understand WHAT each field means, pick the right example variant, or onboard to a new standard. Both tools are safe to call in parallel. EXAMPLE SELECTION — after calling ifr_schema: (A) If the response contains `exampleIndex`: scan every key and pick the one whose description best matches your scenario — copy `exampleRequests[thatKey]` verbatim, do NOT default to `exampleRequests.default` when a more specific key exists. (B) If only `exampleRequests` is present: copy `exampleRequests.default`. In both cases revise every field to real business values. Field meanings are in `fields[fieldName].description` in the same response. SCHEMA VERSION CONTROL HASH: if reusing a cached input, compare the returned `schemaVersionControlHash` (12-char hex) against your previously recorded value — a changed hash means FIELD_DEFINITIONS were updated, discard the cached input and rebuild from the current schema.

  Paramètres, retour & exemple (6)

  Paramètres

  • standard · string · optionnel · ias2 | ias7 | ias10 | ias12 | ias16 | ias19 | ias20 | ias21
  • assetClass · string · optionnel
    Required when elementType is "asset" and you want a specific standard schema. Values: PPE, INTANGIBLE_ASSET, INVESTMENT_PROPERTY, BIOLOGICAL_ASSET, EXPLORATION
  • elementType · string · optionnel · lease | financial-instrument | provision | revenue-contract | employee-obligation | share-payment | inventory | government-grant
  • perspective · string · optionnel
    OPTIONAL branch filter. A standard's schema serves every branch at once — IFRS 16 carries LESSEE, LESSOR and SELLER_LESSEE fields together. Declaring your perspective removes the fields that provably belong to the other branches, cutting the payload substantially (IFRS 16 LESSEE: 26 of 198 fields drop out). Values are standard-specific: IFRS 16 accepts LESSEE, LESSOR, SELLER_LESSEE. Nothing is hidden on a guess — only fields whose own notApplicableWhen condition is decidably true for your perspective are removed, and every removal is listed in filteredFields with the schema's stated reason. Omit it to receive the complete schema.
  • investmentType · string · optionnel
    Required when elementType is "equity-method-investment" and you want a specific standard schema. Values: ASSOCIATE, JOINT_VENTURE. Subsidiaries/consolidation: use elementType "group"; day-1 acquisitions: elementType "business-combination".
  • includeAllBranches · boolean · optionnel
    Set true to receive every field regardless of `perspective`. Use it when you need the complete reference — comparing branches, building documentation, or checking whether a field exists at all — while still passing a perspective so the right exampleRequest comes back. Default false: when a perspective is declared, the other branches' fields are filtered out.

  Exemple d'appel

  {"name": "ifr_schema", "arguments": {"standard": "ias2", "assetClass": "texte", "elementType": "lease", "perspective": "texte", "investmentType": "texte", "includeAllBranches": true}}

  Exemple de retour

  {"content": [{"type": "text", "text": "…"}]}

• ifr_validate≈ 644 tokens

  If you know the economic object type but not the standard, pass `elementType` instead of `standard`. The discriminator field (`assetClass` for 'asset', `investmentType` for 'equity-method-investment') must be included in the `input` object. OPTIONAL pre-flight validator — only use when you need to surface errors to the user before attempting ifr_calculate. REQUIRED INPUT FIELD: `id` — include in the `input` object, same value as used in ifr_calculate. ifr_calculate validates internally and returns the same structured errors; calling ifr_validate first adds a round-trip without new information. Use when: user explicitly asks to check data, or when unsure about a complex array structure before committing. Returns errors, warnings, and missingFields with paragraph references. No silent defaults in MCP mode — all fields must be explicit. MANDATORY CONSIDERATIONS: validation rejects requests that leave a tier-1 cascade consideration unaddressed (UNADDRESSED errors) — e.g. no impairment-indicator assessment, no deferred-tax position, no dismantling decision at initial recognition. The error text names both cures: supply the data fields, or record the explicit judgment (0 / false / enum). These judgment values must come from the USER — never invent them.

  Paramètres, retour & exemple (3)

  Paramètres

  • input · object · requis
    The input object to validate
  • standard · string · optionnel · ias2 | ias7 | ias10 | ias12 | ias16 | ias19 | ias20 | ias21
  • elementType · string · optionnel · lease | financial-instrument | provision | revenue-contract | employee-obligation | share-payment | inventory | government-grant

  Exemple d'appel

  {"name": "ifr_validate", "arguments": {"input": {}}}

  Exemple de retour

  {"content": [{"type": "text", "text": "…"}]}

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Source

https://mcp.ifrcoworker.app