Reorganize brain: projects/ top level, rename filenames, update homepage

- Moved everything from ideas/passepartout/ to projects/passepartout/
- Moved legal structures to projects/flags/
- Created missing _index.org files for all subdirectories
- Stripped redundant passepartout- prefix from filenames
- Rewrote root _index.org as generalized brain index (projects + concepts)
- Updated Hugo nav to Projects/Concepts
- Updated build script section descriptions
- Deleted stale ideas/passepartout-economics.md orphan

projects/passepartout/strategy/compliance/ifrs.org

@@ -0,0 +1,29 @@
+:PROPERTIES:
+:ID:       fc736aec-ef53-4759-9787-62bc8deea2e7
+:ID:       auto-ifrs
+:CREATED:  [2026-05-23 Sat]
+:END:
+#+title: IFC Performance Standards (Environmental and Social Sustainability)
+#+filetags: :passepartout:compliance:framework:ifrs:
+
+
+Who must comply: IFC investees and clients; any project finance deal under
+the Equator Principles.
+
+Why it matters: The Equator Principles affect $100B+/yr in project finance.
+Compliance verification is done by external consultants. The gate stack can
+automate the evidence collection and provide verifiable proof that each PS
+requirement has been met before financial close. First-mover advantage: no
+vendor serves this market with automation — it is entirely consultant-delivered.
+
+** IFRS (International Financial Reporting Standards)
+
+International accounting standards (IFRS Foundation, 166 jurisdictions). IFRS 17
+(insurance contracts, effective 2023) and IFRS 9 (financial instruments) are the
+most rule-complex — requiring actuarial models, expected credit loss calculations,
+and contract classification algorithms.
+
+Who must comply: Publicly listed companies in 166 jurisdictions including the
+EU, UK, Japan, Australia, Canada (2024), Brazil, India, South Korea, and most of Asia. IFRS 17 alone affects 5K+ insurers with complex actuarial compliance requirements that no automated verification solution currently addresses.
+
+Part of the [[id:e4a7b3d2-1c9f-4b6e-8a2d-5f3c7e1b9a0c][compliance framework index]].