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ideas/compliance/ifrs.org

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+:PROPERTIES:
+:ID:       auto-ifrs
+:CREATED:  [2026-05-23 Sat]
+:END:
+#+title: 
+#+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