Every change Wellknown observed on this MCP server, newest first, with what it was before and what it became. Tool-surface changes carry the definition diff. Nothing here is edited after the fact.
Authorization not required, issuer https://ifrcoworker.app
Authorization not required, issuer https://ifrcoworker.app
Changed the definition of "ifr_batch_validate" and "ifr_period_end_batch"
⟨15 unchanged words⟩ ifr_period_end_batch accountingPolicy. When provided, the universal fields (functionalCurrency,presentationCurrency, reportingDate, previousReportingDate, and the functional currency DERIVED from functionalCurrencyIndicators — G-2343; IAS 21 and IFRS 1 items receive the facts themselves) are merged into each item input before ⟨490 unchanged words⟩ reportingDate, in the account's own currency (G-1759), on the same basis as openingBalance and the general journal's bank entries: the bank statement balance where liabilities are derecognised on the settlement date (IFRS 9 B3.1.2A), net of payments initiated but not yet debited where the entity elects B3.3.8, card payments blocked on the account but not yet booked by the bank included (G-2303); a foreign-currency balance is translated at the ⟨136 unchanged words⟩ bank statement / cash-box count shows it — on the same basis as the general journal's bank entries: an entity that derecognises paid liabilities when it initiates an electronic payment (IFRS 9 B3.3.8, elected per payment system, B3.3.10) states the balance net of payments initiated but not yet debited, card payments blocked on the account but not yet booked by the bank included (G-2303) — in the ACCOUNT'S OWN currency (`currency`), G-1759. ⟨186 unchanged words⟩ {},"propertyNames":{"type":"string"},"type":"object"},"type":"array"},"supplierFinanceArrangements":{"description":"G-2301 — REQUIRED when any general-journal line of the batch states supplierFinanceArrangementId (refused otherwise, field by field): one row per supplier finance arrangement (IAS 7.44G), its terms stated once. Every row must describe an arrangement a line references. The batch then publishes cashFlowStatement.data.supplierFinanceArrangements: IAS 7.44H(a) terms by group of similar terms (extended payment terms and early payment derived from the items' dates), (b)(i)-(iii) the carrying amounts and line items, the part suppliers were already paid and the payment-due-date ranges (with comparable trade payables from the ordinary supplier payments' invoiceDate / invoiceDueDate) at the beginning and end of the period, (c) the non-cash changes by type, and the IFRS 7.39(a) / B11F(j) liquidity-risk facts.","items":{"additionalProperties":false,"properties":{"securityOrGuaranteeProvided":{"description":"IAS 7.44H(a) — the security or guarantees provided under the arrangement: NONE, SECURITY_OVER_ASSETS, GUARANTEE_BY_GROUP_ENTITY, GUARANTEE_BY_THIRD_PARTY or SECURITY_AND_GUARANTEE. Never assumed.","enum":["NONE","SECURITY_OVER_ASSETS","GUARANTEE_BY_GROUP_ENTITY","GUARANTEE_BY_THIRD_PARTY","SECURITY_AND_GUARANTEE"],"type":"string"},"supplierFinanceArrangementId":{"description":"The arrangement, as its general-journal arrangement lines state it (entries[i].supplierFinanceArrangementId).","type":"string"}},"required":["supplierFinanceArrangementId","securityOrGuaranteeProvided"]
⟨409 unchanged words⟩ this tool. Always include at top level: functionalCurrencyIndicators (the IAS 21.9-11 facts the functional currency is derived from — G-2343; not functionalCurrency, which is stated only where the engine asks), presentationCurrency, reportingDate, previousReportingDate. Each standard that ⟨743 unchanged words⟩
before
{"$schema":"https://json-schema.org/draft/2020-12/schema","properties":{"accountingPolicy":{"additionalProperties":{},"description":"REQUIRED entity-wide accounting policy declaration. Must include at top level: entityId, entityIdentifiers, functionalCurrency, presentationCurrency, reportingDate, expenseAnalysis. expenseAnalysis (G-1946) — BY_NATURE | BY_FUNCTION, no default: the analysis of expenses in profit or loss (IAS 1.99) — by nature (IAS 1.102) or by function (IAS 1.103); by function every item posting an operating expense states its expenseFunction. entityIdentifiers = { lei?, taxNumber?, nationalCompanyId? } — the reporting entity's identifiers (IAS 1.51(a)); at least one must be a non-empty string, none is format-checked. They are written to the workbook's XBRL Report Info, and the XBRL instance identifies the entity by the LEI, else the tax number, else the national company id (only an LEI is ESEF-fileable). Batch level only — not carried into items. entityId (G-1699) names the reporting entity whose books this batch closes — one batch is one entity: every journal and trial-balance line carries it as `entity`, an item stating a different entityId is refused (never merged) unless the batch is a GROUP batch (see `group`, G-1700): there accountingPolicy.entityId names the parent, every entity's items carry their own input.entityId, and the consolidation adjustments carry the group entity they relate to (counterpartyEntity on intragroup rows). An IFRS 10 item in a one-entity batch is refused. isInvestmentEntity (G-1752) — boolean: is the reporting entity an investment entity as defined in IFRS 10 (10.27)? REQUIRED only in a one-entity batch whose bank lines state PROCEEDS_FROM_ / PAYMENTS_FOR_CHANGES_IN_OWNERSHIP_WITHOUT_LOSS_OF_CONTROL (IAS 7.42A); true refuses those values — an investment entity's subsidiary at fair value through profit or loss is an investment, so the flow is investing: use PROCEEDS_FROM_SALE_ / PURCHASE_OF_EQUITY_OR_DEBT_INSTRUMENTS_OF_OTHER_ENTITIES (7.16(c)/(d)). normalOperatingCycle (G-1863 D3) — { clearlyIdentifiable: true, lengthDays } or { clearlyIdentifiable: false }: the entity's normal operating cycle, ONE fact about the entity (IAS 1.68, 1.70; not clearly identifiable → IAS 1.68 assumes twelve months). Filled into every IAS 41 and IFRS 15 item that does not state it; read only where an item is realised or settled more than twelve months after the reporting date (IAS 1.66(a), 1.69(a)); not stated, twelve months are assumed (IAS 1.68) and the item's basis says so. Standard-specific policy choices are required per standard block when that standard appears in items (IFRS requires same-class/same-category consistency — IAS 16.36, IAS 2.25). Format: { entityId, entityIdentifiers: { lei }, functionalCurrency, presentationCurrency, reportingDate, ias2: { costFormula }, ias16: { measurementModel, byClass?: {BUILDINGS: \"REVALUATION\"} }, ias38: { measurementModel }, ias40: { measurementModel }, ifrs6: { explorationCostPolicy }, reportingInterestRates?: { corporateBondYield: 0.049, governmentBondYield: 0.038, riskFreePreTax: 0.042, riskFreePostTax: 0.034 } }. reportingInterestRates is optional — declare entity-level rate defaults once; engine injects: corporateBondYield → IAS 19 discountRateCorporateBond, riskFreePreTax → IAS 37 discountRatePreTax AND the IAS 37.47 rate of the dismantling / restoration provisions the asset standards cascade to IAS 37 (IAS 16 / IAS 40 dismantlingDiscountRate, IFRS 6 / IFRS 16 restorationDiscountRate — differs from the lease IBR). Item-level values always override. Resolution order (most specific wins): 1) item.input value, 2) policy[standard].byClass/byCategory/byType[classValue], 3) policy[standard].default, 4) reportingInterestRates defaults.","propertyNames":{"type":"string"},"type":"object"},"cashBalances":{"description":"G-1744 — REQUIRED in every batch (refused when absent; an entity holding no bank account and no cash box states []): one row per bank account and cash box, its opening and closing balance. Balances are stated in the account's OWN currency, as the bank statement shows them (G-1759); a foreign-currency row is translated into the functional currency at the rates of the batch's IAS 21 item retranslating that cash (rateAtPreviousReportingDate, closingRateAtReportingDate — IAS 21.23(a)), and both figures are published with the rate and its source. The batch foots each row in the functional currency — opening + Σ the general journal's lines on it (debit − credit) + IAS 21's retranslation of a foreign-currency balance (IAS 21.23(a), 21.28) = closing — and refuses a row that does not, by account, with each figure and the difference. A general-journal cash line, or an IAS 21 item retranslating cash held (monetaryItemType CASH, on the account its cashAccount names — G-1786), whose account has no row is refused before anything is calculated; so is a foreign-currency row with no IAS 21 item for that cash. Where two rows share entity, account and currency, the IAS 21 item states its cashAccountId too (G-1760). G-1785: a general-journal entry in a foreign transactionCurrency is posted translated at its spotRateAtTransactionDate on its transactionDate (IAS 21.21-22). G-1787 (RECOMMENDED, owner to confirm): a foreign-currency row foots first in its own currency (opening + the general journal's foreign amounts on it = closing, inAccountCurrency); its IAS 21 retranslation is DERIVED — foreignCurrencyAmount from the row's openingBalance, the receipts and payments from the general journal's lines on it, each at its own rate — so the item states neither cashMovements nor a different foreignCurrencyAmount (refused). The response publishes cashReconciliation (group: separateStatements[entityId].cashReconciliation): the footing per account, and the IAS 7.45 reconciliation of the cash flow statement (direct method, from the bank lines' cashFlowLineItem) to the balances. With it, settlementMatching (G-1745): per IAS 7 line item, the bank lines against the standards' settlements due — settled, outstanding or over-settled within the period.","items":{"additionalProperties":false,"properties":{"account":{"description":"The cash account — one of the general journal's cash and cash-equivalent accounts (isCashEquivalent in the tag map).","enum":["Bank","Cash","Cash Equivalent Deposits","Cash and Cash Equivalents","Petty Cash","Restricted Cash — cash and cash equivalents"],"type":"string"},"cashAccountId":{"description":"Short code of the bank account or cash box. REQUIRED where two rows of one entity share the account and currency; every general-journal cash line on them then states the same code (entries[i].cashAccountId).","pattern":"^[A-Za-z0-9][A-Za-z0-9._-]{0,39}$","type":"string"},"closingBalance":{"description":"Balance at reportingDate, in the account's own currency (G-1759); a foreign-currency balance is translated at the IAS 21 item's closingRateAtReportingDate (its estimatedSpotRate where the currency is not exchangeable, IAS 21.19A). In the functional currency it must equal opening + the general journal's entries on the account + the IAS 21.28 retranslation, or the batch is refused naming the account, both figures, the rates and the difference.","type":"number"},"currency":{"description":"ISO 4217 code of the currency the account is held in. An IAS 21 retranslation of cash held is matched by its cashAccount (G-1786), its foreignCurrency (and its cashAccountId, G-1760); a foreign-currency general-journal line by its transactionCurrency (G-1785).","pattern":"^[A-Z]{3}$","type":"string"},"entity":{"description":"The entityId whose account this is. REQUIRED on every row of a group batch; in a one-entity batch, stated, it must be accountingPolicy.entityId.","type":"string"},"openingBalance":{"description":"Balance at previousReportingDate as the bank statement / cash-box count shows it — in the ACCOUNT'S OWN currency (`currency`), G-1759. For a foreign-currency account the engine derives the functional amount at the previous closing rate of the batch's IAS 21 item retranslating that cash (its rateAtPreviousReportingDate, IAS 21.23(a)); a foreign-currency row without such an item is refused. 0 is an answer; absence is refused.","type":"number"}},"required":["account","currency","openingBalance","closingBalance"],"type":"object"},"type":"array"},"csvFilename":{"description":"Filename for the CSV export, e.g. \"journal_entries_2025.csv\". Used as journalCsvFile.filename; defaults to journal_entries_<reportingDate>.csv.","maxLength":200,"type":"string"},"entityProfile":{"additionalProperties":{"type":"boolean"},"description":"OPTIONAL close mode — entity fact flags (hasInventory, hasPPE, hasLeases, hasFinancialInstruments, hasDefinedBenefitPlan, isGroup, isListed, incomeTaxApplicable, ...; same shape as ifr_period_checklist). When provided, the response additionally includes the applicability checklist, recommendedOrder, and a coverage analysis (missingApplicableStandards = standards the profile implies but no item supplied; unexpectedStandards = supplied but not implied). Use this for a one-call period-end close with a completeness gate. Omit for a plain batch run.","propertyNames":{"type":"string"},"type":"object"},"exportJournalCsv":{"description":"When true, the response includes a journalCsvFile object { filename, mimeType, encoding, rowCount, byteLength, content, saveInstruction } with XBRL-enriched journal entries. Write `content` to `filename` to save the .csv. Costs 25 extra credits.","type":"boolean"},"exportXbrl":{"description":"When true, adds an xbrlFacts array to the response — a flat list of all monetary facts with full XBRL context: element (ifrs-full:...), periodType (instant|duration), balance (debit|credit), value, currency, decimals (0), namespace, taxonomyYear. The context block includes period dates from reportingDate and a {ENTITY_ID} placeholder the user replaces with their LEI or registry identifier before submitting to a filing tool.","type":"boolean"},"group":{"additionalProperties":{},"description":"G-1700 — the GROUP batch. The route is chosen by the number of distinct entityIds on the items (items[i].input.entityId; an item without one belongs to accountingPolicy.entityId): ONE → that entity's separate statements; TWO OR MORE → consolidation, which REQUIRES this block (refused without it: several entities are consolidated only through a stated control relationship, IFRS 10.7). It is the IFRS 10 item's group facts in their own shapes (one element, one name): { parent: { entityId (= accountingPolicy.entityId), name }, entities: [{ entityId, name, heldBy (PARENT or an entityId), functionalCurrency, reportingDate (IFRS 10.B92 — equal to the parent's), acquisitionDate, ownershipInterest, controlFacts (IFRS 10.7, B14-B72), statementOfFinancialPositionAtAcquisitionDate or openingGoodwill + openingNonControllingInterest, investmentCarryingAmountInHolderStatements, ifrs3AcquisitionFacts, translation, … }], intragroupBalances, intragroupTransactions (entity ids on both sides) }. Each entity's statements (statementOfFinancialPositionAtReportingDate, comparativeStatementOfFinancialPosition, profitOrLoss, otherComprehensiveIncome, dividendsDeclared, equityTransactions) are DERIVED from its own items and its previousPeriodBalances rows (row.entity) — stating them is refused. Returns separateStatements[entityId] (each entity's own books, never holding a consolidation adjustment) and consolidated (the IFRS 10 statements and the consolidation journal entries, ledger CONSOLIDATION). The group statement of cash flows is DERIVED (direct method, IAS 7.19(a)): the sum of each entity's own cash lines less intragroup cash flows (IFRS 10.B86(c)); cashFlowFacts are not accepted (G-1724). DATED events (G-1720 / G-1721): every item is posted at its own input.reportingDate. A subsidiary acquired inside the period (acquisitionDate after previousReportingDate) enters the group from that date only (IFRS 10.20, B88): its statement at the acquisition date and its post-acquisition profit or loss, OCI and dividends are derived from its items dated up to / after it (an item dated ON the acquisition date is pre-acquisition); goodwill and the NCI come from ifrs3AcquisitionFacts. entities[].ownershipChanges[] (changeDate, ownershipInterestAfter, controlFactsAfter, consideration, considerationKind, gainRecognisedByHolder, investmentCarryingAmountInHolderStatementsAfter, retained-interest facts) — control retained → an equity transaction (IFRS 10.23; group.goodwillReallocationOnChangesInOwnershipInterest required), control lost → derecognition, the retained interest at fair value, the gain (IFRS 10.25, B98); the subsidiary's books on the change date (retainedEarningsAtChangeDate, otherComprehensiveIncomeBeforeChange, statementOfFinancialPositionAtDisposalDate) are derived — stating them is refused, as is statementOfFinancialPositionAtAcquisitionDate for an in-period acquisition. A subsidiary item other than a general-journal entry whose own period spans such a date is refused: split it there (never apportioned). A subsidiary's share issue reads the holder's subscription from its own postings on the issue date (G-1725); one subscribed out of proportion is stated as ownershipInterestAfter on an ownershipChanges row dated on the issue, its consideration derived (G-1976). The group cash flow statement takes a subsidiary acquired or lost inside the period from / until that date, the consideration net of the cash acquired or disposed of (IAS 7.39-42), and a subsidiary in another functional currency translated flow by flow, the effect of exchange rate changes apart (IAS 7.25-28) (G-1977). Associates and joint ventures with items are derived from them (IAS 28.10, IFRS 11.24): their profit and OCI from their own items, their dividends from the holder's dividend income on their declaration dates — those facts are never stated. Not built yet (refused, field named): a different subsidiary reporting date (B92-B93), a foreign associate or joint venture with items (IAS 21.44), a joint operation's items (IFRS 11.20-21 — post them in the operator's own items). An IFRS 10 item in a one-entity batch is refused — use this block.","propertyNames":{"type":"string"},"type":"object"},"includeDisclosureNotes":{"description":"Default true. Set false to suppress the disclosureNotes key in the batch response (IFRS 18 aggregated disclosure notes).","type":"boolean"},"includeWorkings":{"description":"Default: false. When true, includes full per-item workings, disclosures, and journal entries (~3–10× larger response). When false (default), strips per-item workings, disclosures, step-by-step sections, and journal entries — every item's rows remain in the top-level batchJournalEntries array. Use false (default) for trial-balance and P&L analysis; use true only when you need step-by-step calculations per item.","type":"boolean"},"includeXbrlEnrichment":{"description":"Default: false. When true, includes the full xbrl metadata object on each journal entry debit/credit line (parentElement, label.hu, namespace, taxonomyYear, dimension, decimals — needed for iXBRL filing). When false (default), strips the nested xbrl object from DR/CR lines. The trial balance XBRL tags (xbrlElement, xbrlSection, xbrlLabel) are always preserved regardless of this setting.","type":"boolean"},"items":{"description":"Array of items to calculate","items":{"properties":{"finrepDimensions":{"description":"OPTIONAL COMMONFINREP analytics dimensions for an ifrs9 item (the FINREP bridge workbook). Never read by the calculation.","properties":{"counterpartySector":{"description":"EBA FINREP Annex V counterparty sector of the instrument's counterparty — F 04 portfolio × sector pivot. Omitted items sit in \"Unallocated\".","enum":["CENTRAL_BANK","GENERAL_GOVERNMENT","CREDIT_INSTITUTION","OTHER_FINANCIAL_CORP","NON_FINANCIAL_CORP","HOUSEHOLD"],"type":"string"},"productType":{"description":"EBA FINREP F 05 product breakdown — F 05 loans by product pivot. Omitted items sit in \"Unallocated\".","enum":["ON_DEMAND","CREDIT_CARD","TRADE_RECEIVABLES","FINANCE_LEASES","REVERSE_REPO","OTHER_TERM_LOANS"],"type":"string"}},"type":"object"},"input":{"additionalProperties":{},"description":"Calculation input for this item — must include `id` alongside standard-specific fields.","propertyNames":{"type":"string"},"type":"object"},"keyword":{"description":"Plain-language keyword for auto-matching","type":"string"},"type":{"description":"Standard slug (e.g. \"ias16\")","type":"string"}},"required":["input"],"type":"object"},"type":"array"},"mode":{"description":"Default: \"all-or-nothing\" — if any item fails preflight validation the whole batch is rejected (no credits charged). Set to \"partial\" to skip the all-or-nothing gate: each item is validated-then-calculated independently; failed items return {status:\"validation_error\"|\"calculation_error\", error} while successful items return {status:\"ok\", result}; credits are only charged for items with status \"ok\". Partial mode returns per-item results ONLY — it does not assemble batchJournalEntries, trialBalance, financialStatements, cashFlowStatement, disclosureNotes or calculationSheetsUrl, and persists no workbook. For the consolidated statements and the download link, use the default mode.","enum":["all-or-nothing","partial"],"type":"string"},"previousPeriodBalances":{"description":"The trial balance at previousReportingDate (G-1723: debit − credit; one entity's rows sum to 0, else refused before anything is calculated). When provided, the batch computes the closing statement of financial position: closing per account = opening + the period's net movement (debit − credit), and the period's profit or loss and OCI are closed to equity. crossChecks.closingSOFP gives closingAssets / closingLiabilities / closingEquity (presented, positive), profitForPeriod, otherComprehensiveIncome, equationGap (= assets − liabilities − equity, 0 on a balanced opening) and byAccount (opening / periodNet / closing, debit − credit); crossChecks.sofpIsFullyBalanced = true when the equation holds. The same rows make each XBRL instant fact a closing balance. They are not needed for financialStatements.statementOfFinancialPosition, which is the PERIOD DELTA of each line derived from the batch's own postings (G-1871, owner 2026-10-05).","items":{"properties":{"account":{"description":"Account name — must match the xbrlLabel / account key used in journal entries","type":"string"},"balance":{"description":"G-1723 — the balance at previousReportingDate in the LEDGER's sign convention: debit − credit. An asset is positive; a liability or an equity balance is NEGATIVE (a contra-asset such as accumulated depreciation is negative too). The rows of one entity sum to 0 — a balanced trial balance is a fact you state; an unbalanced set is refused naming the difference, nothing is plugged.","type":"number"},"entity":{"description":"G-1700 — the entityId whose balance this is. REQUIRED on every row of a group batch (items of two or more entities): each entity's run receives its own rows, and its rows sum to 0 on their own.","type":"string"},"xbrlSection":{"description":"XBRL section of the account: Assets | Liabilities | Equity. An opening balance is a statement-of-financial-position balance — PL, OCI and CashFlow rows are refused (the previous period's profit or loss and OCI are already in retained earnings and the reserves, IAS 1.106(d)). `BalanceSheet` and `IncomeStatement` are STATEMENT names, not sections, and are rejected (G-192).","enum":["Assets","Liabilities","Equity","PL","OCI","CashFlow"],"type":"string"}},"required":["account","xbrlSection","balance"],"type":"object"},"type":"array"}},"required":["accountingPolicy","items"],"type":"object"}Authorization not required, issuer https://ifrcoworker.app
Recently observed → Live
Live → Recently observed
Authorization not required, issuer https://ifrcoworker.app
Changed the definition of "ifr_route_event"
⟨171 unchanged words⟩ expenseCategory (PERSONNEL, DIVIDEND_DECLARED, VAT_OUTPUT, WITHHOLDING_TAX,DISCONTINUED_OPERATIONSetc.; the IFRS 5.33(a) single amount of a discontinued operation is measured and posted by ifrs5,etc.not here) + amount — auto-fills accounts and XBRL; ⟨68 unchanged words⟩
Changed the definition of "ifr_calculate" and "ifr_period_end_batch"
⟨410 unchanged words⟩ workbook is waiting under 'Downloadable workbooks' at https://ifrcoworker.com/#downloads//ifrcoworker.app/#downloads (signed in). INPUT COVERAGE: data.ignoredInputs lists ⟨346 unchanged words⟩
⟨780 unchanged words⟩ workbook is waiting under 'Downloadable workbooks' at https://ifrcoworker.com/#downloads//ifrcoworker.app/#downloads (signed in). RESILIENCE FALLBACK — mode: ⟨370 unchanged words⟩
Changed the definition of "ifr_period_end_batch"
⟨1455 unchanged words⟩ parent: { entityId (= accountingPolicy.entityId), name,cashFlowFacts?}, entities: [{ entityId, name, heldBy ⟨80 unchanged words⟩ the consolidation journal entries, ledger CONSOLIDATION). The group statement of cash flows is DERIVED (direct method, IAS 7.19(a)): the sum of each entity's own cash lines less intragroup cash flows (IFRS 10.B86(c)); cashFlowFacts are not accepted (G-1724). DATED events (G-1720 / G-1721): every item ⟨146 unchanged words⟩ refused: split it there (never apportioned).NotAbuiltsubsidiary'syetshare(refused,issuefield
Changed the definition of "ifr_period_end_batch"
⟨16 unchanged words⟩ level: entityId, entityIdentifiers, functionalCurrency, presentationCurrency,reportingDate.reportingDate, expenseAnalysis. expenseAnalysis (G-1946) — BY_NATURE | BY_FUNCTION, no default: the analysis of expenses in profit or loss (IAS 1.99) — by nature (IAS 1.102) or by function (IAS 1.103); by function every item posting an operating expense states its expenseFunction. entityIdentifiers = { lei?, taxNumber?, nationalCompanyId? } ⟨2439 unchanged words⟩
Authorization not required, issuer https://ifrcoworker.app
Certificate recorded, valid to 2026-12-02
Authorization not required, issuer https://ifrcoworker.app
Unavailable → Live
First tool surface recorded: 20 tools (server version 3.0.0)
https://mcp.ifrcoworker.app (mcp_streamable_http) — from mcp_registry
Recently observed → Unavailable
Authorization not required
Live → Recently observed
Authorization not required, issuer https://ifrcoworker.com
Authorization not required, issuer https://ifrcoworker.com
Changed the definition of "ifr_period_end_batch"
⟨505 unchanged words⟩ to calculate","items":{"properties":{"finrepDimensions":{"description":"OPTIONAL COMMONFINREP analytics dimensions for an ifrs9 item (the FINREP bridge workbook). Never read by the calculation.","properties":{"counterpartySector":{"description":"EBA FINREP Annex V counterparty sector of the instrument's counterparty — F 04 portfolio × sector pivot. Omitted items sit in \"Unallocated\".","enum":["CENTRAL_BANK","GENERAL_GOVERNMENT","CREDIT_INSTITUTION","OTHER_FINANCIAL_CORP","NON_FINANCIAL_CORP","HOUSEHOLD"],"type":"string"},"productType":{"description":"EBA FINREP F 05 product breakdown — F 05 loans by product pivot. Omitted items sit in \"Unallocated\".","enum":["ON_DEMAND","CREDIT_CARD","TRADE_RECEIVABLES","FINANCE_LEASES","REVERSE_REPO","OTHER_TERM_LOANS"],"type":"string"}},"type":"object"},"input":{"additionalProperties":{},"description":" ⟨289 unchanged words⟩
Authorization not required, issuer https://ifrcoworker.com
Removed "ifr_cgu_impairment"; changed the definition of "ifr_calculate" and "ifr_period_end_batch" (21 tools before, 20 now)
⟨91 unchanged words⟩ require explicit true — absent = gate closed.Numeric measurementMeasurement inputs (discountRatediscountRatePreTax,yearsToSettlementexpectedSettlementDate,usefulLifeYearsusefulLifeEndDate) have no engine defaults. Cross-standard redirects fire ⟨615 unchanged words⟩
Authorization not required, issuer https://ifrcoworker.com
Changed the definition of "ifr_period_end_batch"
⟨527 unchanged words⟩ — once allValid: true, submit to ifr_period_end_batchwithin the DEFAULT mode:"partial".(doIfNOTanpassitemmode).stillThereturnsdefaultvalidation_error,mode
Authorization not required, issuer https://ifrcoworker.com
Changed the definition of "ifr_period_end_batch"
⟨29 unchanged words⟩ ): items + accountingPolicy → per-item results,consolidatedevery item's journal entries in one list, trial balance, and all financial statements. ( ⟨499 unchanged words⟩ item and re-run with only that item. Returnsconsolidatedevery item's journal entries in one list, trial balance grouped by XBRL section (Assets ⟨361 unchanged words⟩
Authorization not required, issuer https://ifrcoworker.com
Authorization not required, issuer https://ifrcoworker.com
Changed the definition of "ifr_cgu_impairment"
⟨110 unchanged words⟩ :"string"},"nciPercentage":{"description":"NCINon-controllingownershipinterestpercentageshare(0-100)as a decimal fraction of the whole —required0.2 is 20%. Required when nciMethod isPROPORTIONATEPROPORTIONATE; 1 or more is refused (IAS 36.92).","exclusiveMaximum":1,"minimum":0,"type":"number"},"recoverableAmount":{" ⟨27 unchanged words⟩
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Certificate recorded, valid to 2026-12-09
Authorization not required, issuer https://ifrcoworker.com
First tool surface recorded: 21 tools (server version 3.0.0)
Showing the latest 37 events. The API returns up to 500 and filters by kind: ?kind=tool_surface_changed
after
{"$schema":"https://json-schema.org/draft/2020-12/schema","properties":{"accountingPolicy":{"additionalProperties":{},"description":"REQUIRED entity-wide accounting policy declaration. Must include at top level: entityId, entityIdentifiers, functionalCurrencyIndicators, presentationCurrency, reportingDate, expenseAnalysis. functionalCurrencyIndicators (G-2343) — the IAS 21.9-11 facts the functional currency is DERIVED from: { currencyOfSalesRevenue, currencyOfCompetitiveForces, currencyOfLabourMaterialAndOtherCosts } (IAS 21.9, ISO 4217) each with its <name>Predominates boolean (false = no one currency predominates — omit the currency); where the three name one currency it is the functional currency and nothing else is asked; otherwise currencyOfFinancingActivities / currencyOfOperatingReceipts (21.10, with their flags) and, for a foreign operation (accountingPolicy.isForeignOperation true, parentFunctionalCurrency), the four 21.11 booleans are required. functionalCurrency is NOT stated where the facts settle it (refused DERIVED_FIELD); only where the engine asks (21.9 split and 21.10-11 leave none or several of the 21.9 currencies), and then one of the 21.9 currencies. Every item that reads the functional currency receives the derived one; IAS 21 and IFRS 1 items receive the facts. expenseAnalysis (G-1946) — BY_NATURE | BY_FUNCTION, no default: the analysis of expenses in profit or loss (IAS 1.99) — by nature (IAS 1.102) or by function (IAS 1.103); by function every item posting an operating expense states its expenseFunction. entityIdentifiers = { lei?, taxNumber?, nationalCompanyId? } — the reporting entity's identifiers (IAS 1.51(a)); at least one must be a non-empty string, none is format-checked. They are written to the workbook's XBRL Report Info, and the XBRL instance identifies the entity by the LEI, else the tax number, else the national company id (only an LEI is ESEF-fileable). Batch level only — not carried into items. entityId (G-1699) names the reporting entity whose books this batch closes — one batch is one entity: every journal and trial-balance line carries it as `entity`, an item stating a different entityId is refused (never merged) unless the batch is a GROUP batch (see `group`, G-1700): there accountingPolicy.entityId names the parent, every entity's items carry their own input.entityId, and the consolidation adjustments carry the group entity they relate to (counterpartyEntity on intragroup rows). An IFRS 10 item in a one-entity batch is refused. isInvestmentEntity (G-1752) — boolean: is the reporting entity an investment entity as defined in IFRS 10 (10.27)? REQUIRED only in a one-entity batch whose bank lines state PROCEEDS_FROM_ / PAYMENTS_FOR_CHANGES_IN_OWNERSHIP_WITHOUT_LOSS_OF_CONTROL (IAS 7.42A); true refuses those values — an investment entity's subsidiary at fair value through profit or loss is an investment, so the flow is investing: use PROCEEDS_FROM_SALE_ / PURCHASE_OF_EQUITY_OR_DEBT_INSTRUMENTS_OF_OTHER_ENTITIES (7.16(c)/(d)). normalOperatingCycle (G-1863 D3) — { clearlyIdentifiable: true, lengthDays } or { clearlyIdentifiable: false }: the entity's normal operating cycle, ONE fact about the entity (IAS 1.68, 1.70; not clearly identifiable → IAS 1.68 assumes twelve months). Filled into every IAS 41 and IFRS 15 item that does not state it; read only where an item is realised or settled more than twelve months after the reporting date (IAS 1.66(a), 1.69(a)); not stated, twelve months are assumed (IAS 1.68) and the item's basis says so. Standard-specific policy choices are required per standard block when that standard appears in items (IFRS requires same-class/same-category consistency — IAS 16.36, IAS 2.25). Format: { entityId, entityIdentifiers: { lei }, functionalCurrencyIndicators: { currencyOfSalesRevenue: \"EUR\", currencyOfSalesRevenuePredominates: true, currencyOfCompetitiveForces: \"EUR\", currencyOfCompetitiveForcesPredominates: true, currencyOfLabourMaterialAndOtherCosts: \"EUR\", currencyOfLabourMaterialAndOtherCostsPredominates: true }, presentationCurrency, reportingDate, ias2: { costFormula }, ias16: { measurementModel, byClass?: {BUILDINGS: \"REVALUATION\"} }, ias38: { measurementModel }, ias40: { measurementModel }, ifrs6: { explorationCostPolicy }, reportingInterestRates?: { corporateBondYield: 0.049, governmentBondYield: 0.038, riskFreePreTax: 0.042, riskFreePostTax: 0.034 } }. reportingInterestRates is optional — declare entity-level rate defaults once; engine injects: corporateBondYield → IAS 19 discountRateCorporateBond, riskFreePreTax → IAS 37 discountRatePreTax AND the IAS 37.47 rate of the dismantling / restoration provisions the asset standards cascade to IAS 37 (IAS 16 / IAS 40 dismantlingDiscountRate, IFRS 6 / IFRS 16 restorationDiscountRate — differs from the lease IBR). Item-level values always override. Resolution order (most specific wins): 1) item.input value, 2) policy[standard].byClass/byCategory/byType[classValue], 3) policy[standard].default, 4) reportingInterestRates defaults.","propertyNames":{"type":"string"},"type":"object"},"cashBalances":{"description":"G-1744 — REQUIRED in every batch (refused when absent; an entity holding no bank account and no cash box states []): one row per bank account and cash box, its opening and closing balance. Balances are stated in the account's OWN currency, as the bank statement shows them (G-1759); a foreign-currency row is translated into the functional currency at the rates of the batch's IAS 21 item retranslating that cash (rateAtPreviousReportingDate, closingRateAtReportingDate — IAS 21.23(a)), and both figures are published with the rate and its source. The batch foots each row in the functional currency — opening + Σ the general journal's lines on it (debit − credit) + IAS 21's retranslation of a foreign-currency balance (IAS 21.23(a), 21.28) = closing — and refuses a row that does not, by account, with each figure and the difference. A general-journal cash line, or an IAS 21 item retranslating cash held (monetaryItemType CASH, on the account its cashAccount names — G-1786), whose account has no row is refused before anything is calculated; so is a foreign-currency row with no IAS 21 item for that cash. Where two rows share entity, account and currency, the IAS 21 item states its cashAccountId too (G-1760). G-1785: a general-journal entry in a foreign transactionCurrency is posted translated at its spotRateAtTransactionDate on its transactionDate (IAS 21.21-22). G-1787 (RECOMMENDED, owner to confirm): a foreign-currency row foots first in its own currency (opening + the general journal's foreign amounts on it = closing, inAccountCurrency); its IAS 21 retranslation is DERIVED — foreignCurrencyAmount from the row's openingBalance, the receipts and payments from the general journal's lines on it, each at its own rate — so the item states neither cashMovements nor a different foreignCurrencyAmount (refused). The response publishes cashReconciliation (group: separateStatements[entityId].cashReconciliation): the footing per account, and the IAS 7.45 reconciliation of the cash flow statement (direct method, from the bank lines' cashFlowLineItem) to the balances. With it, settlementMatching (G-1745): per IAS 7 line item, the bank lines against the standards' settlements due — settled, outstanding or over-settled within the period.","items":{"additionalProperties":false,"properties":{"account":{"description":"The cash account — one of the general journal's cash and cash-equivalent accounts (isCashEquivalent in the tag map).","enum":["Bank","Cash","Cash Equivalent Deposits","Cash and Cash Equivalents","Petty Cash","Restricted Cash — cash and cash equivalents"],"type":"string"},"cashAccountId":{"description":"Short code of the bank account or cash box. REQUIRED where two rows of one entity share the account and currency; every general-journal cash line on them then states the same code (entries[i].cashAccountId).","pattern":"^[A-Za-z0-9][A-Za-z0-9._-]{0,39}$","type":"string"},"closingBalance":{"description":"Balance at reportingDate, in the account's own currency (G-1759), on the same basis as openingBalance and the general journal's bank entries: the bank statement balance where liabilities are derecognised on the settlement date (IFRS 9 B3.1.2A), net of payments initiated but not yet debited where the entity elects B3.3.8, card payments blocked on the account but not yet booked by the bank included (G-2303); a foreign-currency balance is translated at the IAS 21 item's closingRateAtReportingDate (its estimatedSpotRate where the currency is not exchangeable, IAS 21.19A). In the functional currency it must equal opening + the general journal's entries on the account + the IAS 21.28 retranslation, or the batch is refused naming the account, both figures, the rates and the difference.","type":"number"},"currency":{"description":"ISO 4217 code of the currency the account is held in. An IAS 21 retranslation of cash held is matched by its cashAccount (G-1786), its foreignCurrency (and its cashAccountId, G-1760); a foreign-currency general-journal line by its transactionCurrency (G-1785).","pattern":"^[A-Z]{3}$","type":"string"},"entity":{"description":"The entityId whose account this is. REQUIRED on every row of a group batch; in a one-entity batch, stated, it must be accountingPolicy.entityId.","type":"string"},"openingBalance":{"description":"Balance at previousReportingDate as the bank statement / cash-box count shows it — on the same basis as the general journal's bank entries: an entity that derecognises paid liabilities when it initiates an electronic payment (IFRS 9 B3.3.8, elected per payment system, B3.3.10) states the balance net of payments initiated but not yet debited, card payments blocked on the account but not yet booked by the bank included (G-2303) — in the ACCOUNT'S OWN currency (`currency`), G-1759. For a foreign-currency account the engine derives the functional amount at the previous closing rate of the batch's IAS 21 item retranslating that cash (its rateAtPreviousReportingDate, IAS 21.23(a)); a foreign-currency row without such an item is refused. 0 is an answer; absence is refused.","type":"number"}},"required":["account","currency","openingBalance","closingBalance"],"type":"object"},"type":"array"},"csvFilename":{"description":"Filename for the CSV export, e.g. \"journal_entries_2025.csv\". Used as journalCsvFile.filename; defaults to journal_entries_<reportingDate>.csv.","maxLength":200,"type":"string"},"entityProfile":{"additionalProperties":{"type":"boolean"},"description":"OPTIONAL close mode — entity fact flags (hasInventory, hasPPE, hasLeases, hasFinancialInstruments, hasDefinedBenefitPlan, isGroup, isListed, incomeTaxApplicable, ...; same shape as ifr_period_checklist). When provided, the response additionally includes the applicability checklist, recommendedOrder, and a coverage analysis (missingApplicableStandards = standards the profile implies but no item supplied; unexpectedStandards = supplied but not implied). Use this for a one-call period-end close with a completeness gate. Omit for a plain batch run.","propertyNames":{"type":"string"},"type":"object"},"exportJournalCsv":{"description":"When true, the response includes a journalCsvFile object { filename, mimeType, encoding, rowCount, byteLength, content, saveInstruction } with XBRL-enriched journal entries. Write `content` to `filename` to save the .csv. Costs 25 extra credits.","type":"boolean"},"exportXbrl":{"description":"When true, adds an xbrlFacts array to the response — a flat list of all monetary facts with full XBRL context: element (ifrs-full:...), periodType (instant|duration), balance (debit|credit), value, currency, decimals (0), namespace, taxonomyYear. The context block includes period dates from reportingDate and a {ENTITY_ID} placeholder the user replaces with their LEI or registry identifier before submitting to a filing tool.","type":"boolean"},"group":{"additionalProperties":{},"description":"G-1700 — the GROUP batch. The route is chosen by the number of distinct entityIds on the items (items[i].input.entityId; an item without one belongs to accountingPolicy.entityId): ONE → that entity's separate statements; TWO OR MORE → consolidation, which REQUIRES this block (refused without it: several entities are consolidated only through a stated control relationship, IFRS 10.7). It is the IFRS 10 item's group facts in their own shapes (one element, one name): { parent: { entityId (= accountingPolicy.entityId), name }, entities: [{ entityId, name, heldBy (PARENT or an entityId), functionalCurrency, reportingDate (IFRS 10.B92 — equal to the parent's), acquisitionDate, ownershipInterest, controlFacts (IFRS 10.7, B14-B72), statementOfFinancialPositionAtAcquisitionDate or openingGoodwill + openingNonControllingInterest, investmentCarryingAmountInHolderStatements, ifrs3AcquisitionFacts, translation, … }], intragroupBalances, intragroupTransactions (entity ids on both sides) }. Each entity's statements (statementOfFinancialPositionAtReportingDate, comparativeStatementOfFinancialPosition, profitOrLoss, otherComprehensiveIncome, dividendsDeclared, equityTransactions) are DERIVED from its own items and its previousPeriodBalances rows (row.entity) — stating them is refused. Returns separateStatements[entityId] (each entity's own books, never holding a consolidation adjustment) and consolidated (the IFRS 10 statements and the consolidation journal entries, ledger CONSOLIDATION). The group statement of cash flows is DERIVED (direct method, IAS 7.19(a)): the sum of each entity's own cash lines less intragroup cash flows (IFRS 10.B86(c)); cashFlowFacts are not accepted (G-1724). DATED events (G-1720 / G-1721): every item is posted at its own input.reportingDate. A subsidiary acquired inside the period (acquisitionDate after previousReportingDate) enters the group from that date only (IFRS 10.20, B88): its statement at the acquisition date and its post-acquisition profit or loss, OCI and dividends are derived from its items dated up to / after it (an item dated ON the acquisition date is pre-acquisition); goodwill and the NCI come from ifrs3AcquisitionFacts. entities[].ownershipChanges[] (changeDate, ownershipInterestAfter, controlFactsAfter, consideration, considerationKind, gainRecognisedByHolder, investmentCarryingAmountInHolderStatementsAfter, retained-interest facts) — control retained → an equity transaction (IFRS 10.23; group.goodwillReallocationOnChangesInOwnershipInterest required), control lost → derecognition, the retained interest at fair value, the gain (IFRS 10.25, B98); the subsidiary's books on the change date (retainedEarningsAtChangeDate, otherComprehensiveIncomeBeforeChange, statementOfFinancialPositionAtDisposalDate) are derived — stating them is refused, as is statementOfFinancialPositionAtAcquisitionDate for an in-period acquisition. A subsidiary item other than a general-journal entry whose own period spans such a date is refused: split it there (never apportioned). A subsidiary's share issue reads the holder's subscription from its own postings on the issue date (G-1725); one subscribed out of proportion is stated as ownershipInterestAfter on an ownershipChanges row dated on the issue, its consideration derived (G-1976). The group cash flow statement takes a subsidiary acquired or lost inside the period from / until that date, the consideration net of the cash acquired or disposed of (IAS 7.39-42), and a subsidiary in another functional currency translated flow by flow, the effect of exchange rate changes apart (IAS 7.25-28) (G-1977). Associates and joint ventures with items are derived from them (IAS 28.10, IFRS 11.24): their profit and OCI from their own items, their dividends from the holder's dividend income on their declaration dates — those facts are never stated. Not built yet (refused, field named): a different subsidiary reporting date (B92-B93), a foreign associate or joint venture with items (IAS 21.44), a joint operation's items (IFRS 11.20-21 — post them in the operator's own items). An IFRS 10 item in a one-entity batch is refused — use this block.","propertyNames":{"type":"string"},"type":"object"},"includeDisclosureNotes":{"description":"Default true. Set false to suppress the disclosureNotes key in the batch response (IFRS 18 aggregated disclosure notes).","type":"boolean"},"includeWorkings":{"description":"Default: false. When true, includes full per-item workings, disclosures, and journal entries (~3–10× larger response). When false (default), strips per-item workings, disclosures, step-by-step sections, and journal entries — every item's rows remain in the top-level batchJournalEntries array. Use false (default) for trial-balance and P&L analysis; use true only when you need step-by-step calculations per item.","type":"boolean"},"includeXbrlEnrichment":{"description":"Default: false. When true, includes the full xbrl metadata object on each journal entry debit/credit line (parentElement, label.hu, namespace, taxonomyYear, dimension, decimals — needed for iXBRL filing). When false (default), strips the nested xbrl object from DR/CR lines. The trial balance XBRL tags (xbrlElement, xbrlSection, xbrlLabel) are always preserved regardless of this setting.","type":"boolean"},"items":{"description":"Array of items to calculate","items":{"properties":{"finrepDimensions":{"description":"OPTIONAL COMMONFINREP analytics dimensions for an ifrs9 item (the FINREP bridge workbook). Never read by the calculation.","properties":{"counterpartySector":{"description":"EBA FINREP Annex V counterparty sector of the instrument's counterparty — F 04 portfolio × sector pivot. Omitted items sit in \"Unallocated\".","enum":["CENTRAL_BANK","GENERAL_GOVERNMENT","CREDIT_INSTITUTION","OTHER_FINANCIAL_CORP","NON_FINANCIAL_CORP","HOUSEHOLD"],"type":"string"},"productType":{"description":"EBA FINREP F 05 product breakdown — F 05 loans by product pivot. Omitted items sit in \"Unallocated\".","enum":["ON_DEMAND","CREDIT_CARD","TRADE_RECEIVABLES","FINANCE_LEASES","REVERSE_REPO","OTHER_TERM_LOANS"],"type":"string"}},"type":"object"},"input":{"additionalProperties":{},"description":"Calculation input for this item — must include `id` alongside standard-specific fields.","propertyNames":{"type":"string"},"type":"object"},"keyword":{"description":"Plain-language keyword for auto-matching","type":"string"},"type":{"description":"Standard slug (e.g. \"ias16\")","type":"string"}},"required":["input"],"type":"object"},"type":"array"},"mode":{"description":"Default: \"all-or-nothing\" — if any item fails preflight validation the whole batch is rejected (no credits charged). Set to \"partial\" to skip the all-or-nothing gate: each item is validated-then-calculated independently; failed items return {status:\"validation_error\"|\"calculation_error\", error} while successful items return {status:\"ok\", result}; credits are only charged for items with status \"ok\". Partial mode returns per-item results ONLY — it does not assemble batchJournalEntries, trialBalance, financialStatements, cashFlowStatement, disclosureNotes or calculationSheetsUrl, and persists no workbook. For the consolidated statements and the download link, use the default mode.","enum":["all-or-nothing","partial"],"type":"string"},"previousPeriodBalances":{"description":"The trial balance at previousReportingDate (G-1723: debit − credit; one entity's rows sum to 0, else refused before anything is calculated). When provided, the batch computes the closing statement of financial position: closing per account = opening + the period's net movement (debit − credit), and the period's profit or loss and OCI are closed to equity. crossChecks.closingSOFP gives closingAssets / closingLiabilities / closingEquity (presented, positive), profitForPeriod, otherComprehensiveIncome, equationGap (= assets − liabilities − equity, 0 on a balanced opening) and byAccount (opening / periodNet / closing, debit − credit); crossChecks.sofpIsFullyBalanced = true when the equation holds. The same rows make each XBRL instant fact a closing balance. They are not needed for financialStatements.statementOfFinancialPosition, which is the PERIOD DELTA of each line derived from the batch's own postings (G-1871, owner 2026-10-05).","items":{"properties":{"account":{"description":"Account name — must match the xbrlLabel / account key used in journal entries","type":"string"},"balance":{"description":"G-1723 — the balance at previousReportingDate in the LEDGER's sign convention: debit − credit. An asset is positive; a liability or an equity balance is NEGATIVE (a contra-asset such as accumulated depreciation is negative too). The rows of one entity sum to 0 — a balanced trial balance is a fact you state; an unbalanced set is refused naming the difference, nothing is plugged.","type":"number"},"entity":{"description":"G-1700 — the entityId whose balance this is. REQUIRED on every row of a group batch (items of two or more entities): each entity's run receives its own rows, and its rows sum to 0 on their own.","type":"string"},"xbrlSection":{"description":"XBRL section of the account: Assets | Liabilities | Equity. An opening balance is a statement-of-financial-position balance — PL, OCI and CashFlow rows are refused (the previous period's profit or loss and OCI are already in retained earnings and the reserves, IAS 1.106(d)). `BalanceSheet` and `IncomeStatement` are STATEMENT names, not sections, and are rejected (G-192).","enum":["Assets","Liabilities","Equity","PL","OCI","CashFlow"],"type":"string"}},"required":["account","xbrlSection","balance"],"type":"object"},"type":"array"},"supplierFinanceArrangements":{"description":"G-2301 — REQUIRED when any general-journal line of the batch states supplierFinanceArrangementId (refused otherwise, field by field): one row per supplier finance arrangement (IAS 7.44G), its terms stated once. Every row must describe an arrangement a line references. The batch then publishes cashFlowStatement.data.supplierFinanceArrangements: IAS 7.44H(a) terms by group of similar terms (extended payment terms and early payment derived from the items' dates), (b)(i)-(iii) the carrying amounts and line items, the part suppliers were already paid and the payment-due-date ranges (with comparable trade payables from the ordinary supplier payments' invoiceDate / invoiceDueDate) at the beginning and end of the period, (c) the non-cash changes by type, and the IFRS 7.39(a) / B11F(j) liquidity-risk facts.","items":{"additionalProperties":false,"properties":{"securityOrGuaranteeProvided":{"description":"IAS 7.44H(a) — the security or guarantees provided under the arrangement: NONE, SECURITY_OVER_ASSETS, GUARANTEE_BY_GROUP_ENTITY, GUARANTEE_BY_THIRD_PARTY or SECURITY_AND_GUARANTEE. Never assumed.","enum":["NONE","SECURITY_OVER_ASSETS","GUARANTEE_BY_GROUP_ENTITY","GUARANTEE_BY_THIRD_PARTY","SECURITY_AND_GUARANTEE"],"type":"string"},"supplierFinanceArrangementId":{"description":"The arrangement, as its general-journal arrangement lines state it (entries[i].supplierFinanceArrangementId).","type":"string"}},"required":["supplierFinanceArrangementId","securityOrGuaranteeProvided"],"type":"object"},"type":"array"}},"required":["accountingPolicy","items"],"type":"object"}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.
⟨385 unchanged words⟩ disclosures, step-by-step sections, and journal entries —thoseeveryareitem'sconsolidatedrowsintoremainallJournalEntriesinatthebatchtop-levellevel.batchJournalEntries array. Use false (default) for trial-balance and P&L ⟨179 unchanged words⟩ charged for items with status \"ok\". Partial mode returns per-item results ONLY — it does not assemble batchJournalEntries, trialBalance, financialStatements, cashFlowStatement, disclosureNotes or calculationSheetsUrl, and persists no workbook. For the consolidated statements and the download link, use the default mode.","enum":["all-or-nothing","partial"], ⟨148 unchanged words⟩