cc3976fb7f
- Split competitive-analysis-2026-05.org → TOC + 9 competitor files in ideas/competitors/. Dropped date from filename. All competitor UUIDs generated, TOC keeps original UUID for backlink continuity. - Deleted passepartout-economics.org archive (replaced by 27-node KB). - Inlined 5 'See also' blocks into natural prose (compliance-index, first-mover-window, revenue-table, orders-of-magnitude-time, native-org-knowledge-base). - Linked 7 orphan compliance pages back to compliance index + finished truncated sentences. - Linked all 14 Agora requirement docs from topic-relevant pages (identity→lisp-machine-security, infrastructure→compute-marketplace, social-space→growth-strategy, exchange→agora-contracts, etc.). - Linked ai-industry-impact from investment-thesis, sufficiency-flip, verification-appliance, effects-growth-flywheel (up from 1 to 10+ pages). - Fixed CREATED timestamps to use git commit dates instead of today. - Made all links absolute from root (no port inheritance). - Removed stale agora/docs/ duplicate content.
30 lines
1.4 KiB
Org Mode
30 lines
1.4 KiB
Org Mode
: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]].
|