> IFRS classification of issued financial instruments as financial liabilities, equity, or compound instruments under IAS 32 (Financial Instruments: Presentation), with the related liability-measurement rules in IFRS 9. Covers the substance-over-form principle, the contractual-obligation test, the fixed-for-fixed test for contracts settled in the entity's own equity, contingent settlement provisions, the puttable-instruments exception, split accounting for compound instruments (convertible bonds), treasury shares, classification of interest/dividends/gains/losses, and offsetting. Produces classification conclusions, journal entries (including compound-instrument split accounting), and a reviewer brief. Issued as the IFRS edition of the debt-vs-equity topic; see us-gaap-debt-vs-equity for the US GAAP edition. MUST load alongside financial-reporting-workflow-base.
Install with
Claude CodeCodexCursorGitHub CopilotGemini CLI
Supported by the Atlas install prompt. Skill-specific requirements vary.
Skill stats
Skills1CategoryGeneralStars0
About this skill
> IFRS classification of issued financial instruments as financial liabilities, equity, or compound instruments under IAS 32 (Financial Instruments: Presentation), with the related liability-measurement rules in IFRS 9. Covers the substance-over-form principle, the contractual-obligation test, the fixed-for-fixed test for contracts settled in the entity's own equity, contingent settlement provisions, the puttable-instruments exception, split accounting for compound instruments (convertible bonds), treasury shares, classification of interest/dividends/gains/losses, and offsetting. Produces classification conclusions, journal entries (including compound-instrument split accounting), and a reviewer brief. Issued as the IFRS edition of the debt-vs-equity topic; see us-gaap-debt-vs-equity for the US GAAP edition. MUST load alongside financial-reporting-workflow-base.
Quick start
Copy the install prompt. Use the green button above this README.
Send it to your agent. Paste it into your coding agent’s chat and send.
Review the setup. Your agent checks the skill’s instructions, requirements, and installation scope.
> IFRS classification of issued financial instruments as financial liabilities, equity, or compound instruments under IAS 32 (Financial Instruments: Presentation), with the related liability-measurement rules in IFRS 9. Covers the substance-over-form principle, the contractual-obligation test, the fixed-for-fixed test for contracts settled in the entity's own equity, contingent settlement provisions, the puttable-instruments exception, split accounting for compound instruments (convertible bonds), treasury shares, classification of interest/dividends/gains/losses, and offsetting. Produces classification conclusions, journal entries (including compound-instrument split accounting), and a reviewer brief. Issued as the IFRS edition of the debt-vs-equity topic; see us-gaap-debt-vs-equity for the US GAAP edition. MUST load alongside financial-reporting-workflow-base.
About this listing
Category
General
Reported license
AGPL-3.0
Listing language (estimated)
English
Review status
Not individually reviewed
Agent compatibility
Atlas installation supports Claude Code, Codex, and Cursor. Skill-specific dependencies and features are checked during setup.
Claude Code
Codex
Cursor
GitHub Copilot
Gemini CLI