0a8e77e949
- 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
30 lines
1.4 KiB
Org Mode
30 lines
1.4 KiB
Org Mode
:PROPERTIES:
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:ID: fc736aec-ef53-4759-9787-62bc8deea2e7
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:ID: auto-ifrs
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:CREATED: [2026-05-23 Sat]
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:END:
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#+title: IFC Performance Standards (Environmental and Social Sustainability)
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#+filetags: :passepartout:compliance:framework:ifrs:
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Who must comply: IFC investees and clients; any project finance deal under
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the Equator Principles.
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Why it matters: The Equator Principles affect $100B+/yr in project finance.
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Compliance verification is done by external consultants. The gate stack can
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automate the evidence collection and provide verifiable proof that each PS
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requirement has been met before financial close. First-mover advantage: no
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vendor serves this market with automation — it is entirely consultant-delivered.
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** IFRS (International Financial Reporting Standards)
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International accounting standards (IFRS Foundation, 166 jurisdictions). IFRS 17
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(insurance contracts, effective 2023) and IFRS 9 (financial instruments) are the
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most rule-complex — requiring actuarial models, expected credit loss calculations,
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and contract classification algorithms.
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Who must comply: Publicly listed companies in 166 jurisdictions including the
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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.
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Part of the [[id:e4a7b3d2-1c9f-4b6e-8a2d-5f3c7e1b9a0c][compliance framework index]].
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