Methodology

In Plain Language

IFRS.Report's methodology is evidence-grounded and source-transparent. Every methodology page cites the specific IFRS paragraphs, ISSB pronouncements, and standard-setter guidance that authorise its approach.

Technical Requirements

• Evidence-grounded approach — IFRS S1: Every methodology is sourced from IFRS paragraphs, ISSB pronouncements, or interoperability guidance — never from unsourced opinion.
• AI transparency framework — The AI pipeline documents model selection, confidence thresholds, retrieval sources, and reviewer acceptance — every claim carries its provenance chain.
• Source traceability architecture — ISAE 3000: The evidence model traces every disclosure from the final report sentence through the evidence layer back to the source document.
• Quality assurance standards — QA scoring is rule-based, not AI-generated — consistent, explainable, and grounded in IFRS paragraph requirements.