ifrCoworker
ifrCoworker — IFRS MCP is the first Model Context Protocol server for International Financial Reporting Standards.
Community: Submitted by a user or imported; check the owner before granting accessOnlineNo sign-inGlobalFreeCan modify data
What it can do
- Ifr Schema: 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
- Ifr Validate: 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-metho
- Ifr Calculate: 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-meth
What data it sees
Do you need an account
No: the server works without sign-in
ifrCoworker — IFRS MCP is the first Model Context Protocol server for International Financial Reporting Standards. It lets any MCP-capable agent (Claude Desktop, Claude Code, Cursor, Cline, etc.) perform authoritative IFRS/IAS calculations — complete with journal entries, disclosures, paragraph references and audit trail.
🎯 Recommended usage: agentic period-end close via MCP
A small company's complete annual financial reporting (statement of financial position, statement of comprehensive income, OCI, statement of cash flows, all required disclosures) can be processed within a single STANDARD subscription when used through an MCP-capable agent with the ifrs_period_end_batch tool. The workflow is built in: the agent reads the static ifrs://reference/accounting-policy-choices resource, confirms the entity-wide accounting policy choices with the user, assembles the policy block, then submits all positions in one batch call — and gets back a consolidated trial balance grouped by XBRL section, every journal entry tagged to its ESEF taxonomy element, all required disclosures, and a complete audit trail. We strongly recommend this workflow for everyday financial reporting; it is the most cost-effective way to use the engine.
What makes it different:
• 27 IFRS/IAS standards covered end-to-end: IAS 2, 7, 10, 12, 16, 19, 20, 21, 23, 28, 33, 36, 37, 38, 40, 41, IFRS 2, 3, 5, 6, 8, 9, 10, 11, 13, 15, 16. Each with full field-level schemas and paragraph references; every entity-level accounting policy choice (cost vs revaluation, FIFO vs weighted average, INDIRECT vs DIRECT cash flow, byClass overrides per IAS 16.36 / IAS 2.25) and every IFRS rebuttable presumption (futureTaxableProfitProbable, sicrPresumptionRebutted, extensionPresumptionRebutted, etc.) is required upfront — no silent defaults, no hidden judgement.
• Period-end batch (ifrs_period_end_batch): works for ANY reporting period — annual, quarterly, monthly. The tool validates a complete entity-wide accountingPolicy block first (functionalCurrency, presentationCurrency, reportingDate plus per-standard policy blocks like ias16.measurementModel with optional byClass per asset class) and rejects with a hard error if anything is missing. Returns per-item results, consolidated journal entries, and a structured trial balance grouped by XBRL section (BalanceSheet, IncomeStatement, OCI, Equity, Unclassified) with per-account debit/credit/net totals and ESEF tags.
• Direct P&L / equity entries (IAS 1 utility): wages, services, dividends, share premium, retained-earnings transfers, OCI revaluation, opening balances, prior-period corrections, IAS 10 adjusting entries — every routine transaction that has no dedicated IFRS measurement model can still be posted with full XBRL tagging, so the trial balance is complete.
• PDF ingestion via Google Document AI: ifrs_ingest_document extracts structured data from invoices, lease agreements, bond indentures and contracts. ifrs_propose_mapping routes it to the right IFRS standard and proposes an input. The user reviews, then ifrs_calculate posts the journal entry. The full docu-scan → bookkeeping pipeline in one MCP server.
• Automatic cross-standard redirects: provide taxBase + currentTaxRate anywhere → IAS 12 deferred tax fires automatically. Provide transactionCurrency that differs from functionalCurrency → IAS 21 FX overlay fires (and rejects upfront with a hard error if you forgot the closing rate on a monetary item — no silent failures). Provide subsequentEventDate → IAS 10 overlay applies. Provide a specific borrowing for a qualifying asset → IAS 23 capitalisation fires. No manual chaining.
• Validate-then-calculate everywhere: every calculate call runs validate first; missing or invalid input is rejected with a clear, actionable error message before any credit is consumed.
• Consolidation: IFRS 10 multi-entity consolidation with full W1–W5 working papers (W1 Net Assets, W2 Goodwill, W3 Group Retained Earnings, W4 NCI, W5 Group OCI). Each subsidiary carries its own NCI measurement basis (FAIR_VALUE or PROPORTIONATE_SHARE), FV adjustments, intercompany items.
• Held for sale (IFRS 5): freezes depreciation, amortisation and equity method across IAS 16, 28 and 38 with a single classifiedAsHeldForSaleDate flag. All 7 IFRS 5 recognition criteria validated.
• Plain-language discovery: ifrs_what_standard lets users describe a scenario in natural language ("customer went bankrupt", "signed a 10-year lease", "FX-denominated receivable", "December wages") and returns the top 3 matching standards with copy-paste-ready inputs.
• Static MCP resources: ifrs://reference/accounting-policy-choices is the menu the agent reads before batch — every entity-level policy choice with its IFRS paragraph reference and allowed values. ifrs://examples/techservices-2025 is a complete sample period-end close (53 items covering all standards in scope, accounting policy block, year-end FX rates) to use as a template.
• Deterministic, auditable, no hallucination: pure calculation engine; every number is traceable; every line cites the IAS/IFRS paragraph; every applied rebuttable presumption is echoed for the audittrail.
Licensing
• STANDARD — daily financial reporting workload. Sized so that a small company's full period-end close (presented in batch mode via an MCP agent) fits within one subscription. Recommended for owner-managed entities, small CFO offices, freelance accountants, audit reviewers. Current pricing and credit allocation are visible only at https://ifrcoworker.com (also via GET /api/ifrs/access/status). Get a free trial at POST /api/ifrs/access/purchase.
• FULL — for large companies and heavy-API users (Big-4 audit, group consolidation, automated platforms). Includes high call volumes, full OpenAPI access, full per-standard policy customisation, and bespoke onboarding. By quotation only: contact hello@spocont.com or click "Send message" on https://ifrcoworker.com.
Who is it for?
• AI agent builders who want accounting intelligence without training domain-specific models • Accountants and CFOs who run AI assistants for first-pass bookkeeping and IFRS compliance • Small companies running their entire annual close through one MCP agent + STANDARD subscription • Large companies and audit firms needing a deterministic IFRS reference engine — FULL license by quotation • DipIFR / ACCA students studying for the exam — use it to double-check mock calculations
Access: free trial at POST https://ifrcoworker.com/api/ifrs/access/purchase. Paid tiers via Revolut. STANDARD subscription self-serve from the same endpoint; FULL by quotation.
built by SPOCONT
Server tool list (21)
Raw names from tools/list. Only developers need these.
| ifr_schema | 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. |
| ifr_validate | 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. |
| ifr_calculate | 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. Numeric measurement inputs (discountRate, yearsToSettlement, usefulLifeYears) 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 — always present this URL to the user so they can open the structured output in Excel or Google Sheets. 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. |
| ifr_apply_ias10 | 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. |
| ifr_route_event | 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, DISCONTINUED_OPERATIONS, etc.) + 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. |
| ifr_period_checklist | 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. |
| ifr_check_quota | 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). |
| ifr_period_end_batch | 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, consolidated journal entries, 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: the batch produces SINGLE-ENTITY statements — an ifrs10 item triggers groupGuidance in the response. Consolidated/group statements come from the group cascade (ifr_calculate with elementType "group", parent + entities[]), which always returns group financialStatements. Flow: per-entity batch first, then one group call. 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. ACCOUNTING POLICY — build the accountingPolicy block BEFORE calling this tool. Always include at top level: functionalCurrency, 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 with mode: "partial". If an item still returns validation_error, fix only that item and re-run with only that item. Returns consolidated journal entries, trial balance grouped by XBRL section (Assets, Liabilities, Equity, PL, OCI), and financial statements. DOWNLOAD: 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. ALWAYS present this link to the user immediately after a successful batch with a message such as "Your calculation workbook is ready: <calculationSheetsUrl> — click to download the Excel file." 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. |
| ifr_batch_validate | FREE pre-flight validator for ifr_period_end_batch. Validates every item in one call and returns all missing required fields across the batch. 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. |
| ifr_ingest_document | 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. |
| ifr_propose_mapping | 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. |
| ifr_flag_result | 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. |
| ifr_explain_result | Return a human-readable explanation of a previously computed calculation. Pass the correlationId from any ifr_calculate or ifr_period_end_batch response (valid for 10 min), 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. |
| ifr_generate_workpaper | 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. |
| ifr_disclosure_checklist | 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. |
| ifr_replay | 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. |
| ifr_ecl_provision_matrix | 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. |
| ifr_input_schema | 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. |
| ifr_amortisation_schedule | 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. |
| ifr_calculation_sheets | 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. FREE — no credits charged. Token required. |
| ifr_cgu_impairment | IAS 36 — Cash-Generating Unit (CGU) multi-asset impairment test. Applies the 3-step allocation (IAS 36.104-105): Step 1 assets with individual FVLCD floor impaired first; Step 2 remaining shortfall absorbed by goodwill; Step 3 pro-rata to other assets. Handles NCI gross-up (IAS 36.91-92) for PROPORTIONATE NCI. Returns per-asset impairment schedule, goodwill movement, NCI impact, reversal eligibility, and journal entries. Token required; costs 10 credits. |