This page reports READINESS, not compliance. Recognition and measurement under IFRS rest on management judgement — useful lives, collectability, transfer of control, going concern — which no query can settle. Definite breaches are separated from indicators that merely warrant review; configuration checks show whether the system can present and disclose at all; attestations record which judgements a named person has signed. A single materiality figure is itself a simplification: in practice, balance-sheet and income-statement materiality differ, and performance materiality sits below both. The conclusion on compliance remains with management and its auditor.
Readiness by Layer
Three separate ratios. They are deliberately never combined into one compliance figure.
Coverage by Standard
Select a standard to narrow the check list below
Checks
Automated findings are measured against the materiality threshold in the report basis above
| Check | Standard | Layer | Findings | Impact | Status |
|---|
Judgement Items & Attestations
Not evidence of compliance — a record of who signed what, and when
| Item | Standard | Owner | Last Signed | Status |
|---|
← Back to IFRS Readiness
← Back to IFRS Readiness
Documentation — How Each Check Works
The requirement and its paragraph, the data it is read from, and how a finding is resolved
Every check on this page is documented below: which paragraph of which standard it derives from, whether it is a definite breach or an indicator, the exact ERPNext table and field the figure is read from, and the accounting treatment that clears it. Nothing here is an opinion on compliance.