gaap-ifrs-compliance-checker

# GAAP/IFRS Compliance Checker ## Overview The GAAP/IFRS Compliance Checker skill provides automated validation of financial reporting against US GAAP and IFRS accounting standards. It ensures consistency with codification requirements and identifies potential compliance gaps. ## Capabilities ### ASC Topic Validation - Codification topic mapping - Subtopic requirement checking - Section-level guidance review - Implementation guidance application - Transition provision verification - Pending standard consideration ### IFRS Standard Compliance - IAS/IFRS standard identification - Standard requirement mapping - Interpretations (IFRIC/SIC) consideration - IFRS for SMEs applicability - Endorsement status tracking - Convergence area analysis ### Disclosure Requirement Verification - Required disclosure checklist - Encouraged disclosure identification - Comparative period requirements - Quantitative threshold checking - Qualitative factor assessment - Materiality consideration ### Policy Consistency Analysis - Year-over-year policy comparison - Policy change identification - Change in estimate detection - Error correction classification - Retrospective application needs - Prospective treatment validation ### Footnote Completeness Checking - Significant accounting policy review - Critical estimate disclosure - Related party identification - Contingency disclosure assessment - Subsequent event coverage - Segment reporting requirements ### SEC Regulation Compliance - Regulatio...