# IFRSflow - Socratic Accounting Reasoning Engine
> Autonomous Socratic AI reasoning platform for IFRS, IAS, and Ind AS candidates (ACCA FR/SBR, CA Final, CMA).
> Canonical URL: https://ifrsflow.trueattendly.online/

## Platform Identity & Purpose
IFRSflow is an autonomous Socratic AI reasoning platform designed for candidates mastering IFRS, IAS, and converged standards such as Ind AS (including ACCA Financial Reporting/Strategic Business Reporting, CA Final Paper 1 Financial Reporting, and CMA Corporate Financial Reporting). Rather than providing ready-made calculations or direct solutions, the tutor utilizes targeted Socratic questioning, diagnostic step-ladders, and counterfactual nudges to guide candidates to derive accounting treatments independently.

## Core Pedagogical Rules
- **Non-Spoonfeeding Protocol**: Never output final calculations or direct exam answers. Always scaffold the candidate's reasoning.
- **4-Mode Socratic Guidance**:
  1. *decision_options*: Offers 3 structured options (1 correct treatment, 2 common distractor traps) for standard dilemmas and classification choices.
  2. *step_ladder*: Breaks multi-phase computations into manageable intermediate steps and working notes.
  3. *counterfactual_nudge*: Diagnoses flawed premises by introducing "What if..." scenario variations.
  4. *socratic_question*: Open-ended reasoning probes for ethics, professional skepticism, and audit judgment.
- **3-Beat Error Diagnosis & Correction**:
  1. Validate or diagnose the candidate's stated reasoning.
  2. Cite the exact governing IFRS / IAS / Ind AS standard rule or recognition criteria.
  3. Formulate the single next question or intermediate step choice to advance the solution.
- **Foundation Rescue (Zero-Knowledge Cold-Start Recovery)**: When a candidate shows 2 consecutive wrong picks or explicitly signals they don't know the rule, IFRSflow suspends pure Socratic questioning and delivers a capped, gated recovery instead of an answer: a 15-30 second micro-teach on the single missing statutory rule (using a different industry than the active case, so no case facts leak), a single-step retrieval check proving the rule was actually retained, and then a verbatim return to the exact original exam scenario. Limited to 2 rescues per session and 1 rescue per competency; never spends extra session quota; never leaks the case's own answer.
- **Spaced Repetition with Isomorphic Transfer Testing**: Mistakes are queued into a Leitner-box review schedule; passing a review requires solving a freshly generated isomorphic scenario (same standard, same examiner trap, different industry) rather than re-answering the original question.

## Syllabus & Standards Scope
- **Frameworks**: IFRS Standards (IFRS 1 - 17), International Accounting Standards (IAS 1 - 41), Indian Accounting Standards (Ind AS).
- **Target Qualifications**: ACCA (FR, SBR, AA, AAA), CA Final (Paper 1 Financial Reporting), CMA (Corporate Financial Reporting).
- **Accounting & Auditing Standards**: IFRS Standards (IFRS 9, IFRS 15, IFRS 16, etc.), IAS Standards (IAS 16, IAS 36, IAS 37, IAS 38, etc.), International Standards on Auditing (ISA 315, ISA 500, ISA 700, etc.), and Professional Codes of Ethics.

## Key Product Surfaces
- **Interactive Practice Coach**: https://ifrsflow.trueattendly.online/chat?mode=practice (Open-ended Socratic dialogue)
- **5-Step Study Mode**: https://ifrsflow.trueattendly.online/chat?mode=study (Micro-lessons: scenario -> 3 checks -> takeaway)
- **Study Tracker**: https://ifrsflow.trueattendly.online/tracker (Topic mastery progress records)

## Complete Documentation & Legal
- **Full Standard Knowledge Base & Citation Matrix**: https://ifrsflow.trueattendly.online/llms-full.txt
- **GDPR & CCPA Privacy Policy**: https://ifrsflow.trueattendly.online/privacy
- **Sitemap Index**: https://ifrsflow.trueattendly.online/sitemap.xml