onto-mcp 0.3.0

package/.onto/authority/diagnostic-codes.yaml

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+version: "0.1.0"
+schema_version: "1"
+purpose: |
+  design/commands gate-guard error reason 을 Principal-facing 한국어 메시지로 변환하는
+  matching table. W-B-08 (BL-044) 로 기존 문자열 매칭 switch 에서 code registry 로 전환.
+
+notes:
+  - "Entry 는 위에서 아래로 평가되며, 첫 매칭이 반환된다. 기존 error-messages.ts 의 평가 순서를 보존."
+  - "matchers 배열 내부는 OR. 각 matcher 내부의 includes_all 배열은 AND."
+  - "passthrough: true 이면 message_ko 대신 reason 원문을 그대로 사용한다 (이미 한국어인 경우)."
+  - "category 는 telemetry/분류용 — 현재 소비자는 없으나 향후 diagnostic dashboard 로 확장."
+  - "authority-adjacent data seat. concept SSOT 아님. 인용 금지 검증 대상 아님."
+
+schema:
+  entry:
+    code: "DIAG-<CATEGORY>-<NN> 형식"
+    matchers: "array of matcher. 배열 간 OR. 각 matcher 는 {includes: string} 또는 {includes_all: string[]}"
+    message_ko: "한국어 Principal-facing 메시지. passthrough=true 면 생략 가능"
+    passthrough: "boolean. true 면 reason 원문을 그대로 반환"
+    category: "state-transition | referential | constraint | convergence | compile | target-lock | validation"
+
+diagnostic_codes:
+  - code: "DIAG-STATE-TRANSITION-01"
+    matchers:
+      - includes: "Transition denied"
+    message_ko: "현재 단계에서 이 작업을 수행할 수 없습니다."
+    category: "state-transition"
+
+  - code: "DIAG-REFERENTIAL-01"
+    matchers:
+      - includes: "Referential integrity"
+    message_ko: "내부 참조 오류가 발생했습니다. 에이전트가 이벤트를 재확인해야 합니다."
+    category: "referential"
+
+  - code: "DIAG-CONSTRAINT-RATIONALE-01"
+    matchers:
+      - includes_all: ["Required constraint", "rationale"]
+    message_ko: "필수 제약 사항을 무시하려면 이유를 반드시 입력해야 합니다."
+    category: "constraint"
+
+  - code: "DIAG-CONVERGENCE-01"
+    matchers:
+      - includes: "Convergence blocked"
+    message_ko: "수렴 차단 상태입니다. 방향 변경, scope 축소, 또는 보류 중 하나를 선택하세요."
+    category: "convergence"
+
+  - code: "DIAG-COMPILE-RETRY-01"
+    matchers:
+      - includes: "Compile retry limit"
+    message_ko: "compile 재시도 한도(3회)를 초과했습니다. scope를 보류하거나 방향을 재검토하세요."
+    category: "compile"
+
+  - code: "DIAG-CONSTRAINT-INVALIDATE-01"
+    matchers:
+      - includes: "cannot be invalidated by system alone"
+    message_ko: "필수 제약 사항은 시스템이 단독으로 무효화할 수 없습니다. 주체자의 확인이 필요합니다."
+    category: "constraint"
+
+  - code: "DIAG-TARGET-LOCK-01"
+    matchers:
+      - includes: "Target lock"
+    passthrough: true
+    category: "target-lock"
+
+  - code: "DIAG-COMPILE-FAIL-01"
+    matchers:
+      - includes: "Compile 실패:"
+      - includes: "Compile Defense failed"
+    message_ko: "구현 명세 생성에 실패했습니다. 에이전트가 구현 계획을 수정한 뒤 재시도합니다."
+    category: "compile"
+
+  - code: "DIAG-STATE-TRANSITION-02"
+    matchers:
+      - includes_all: ["must be", "state"]
+    message_ko: "현재 단계에서 이 작업을 수행할 수 없습니다."
+    category: "state-transition"
+
+  - code: "DIAG-COMPILE-READY-01"
+    matchers:
+      - includes: "compile_ready is false"
+    message_ko: "아직 구현 명세를 생성할 수 없습니다. 제약 사항 결정이 완료되지 않았거나 소스가 변경되었습니다."
+    category: "compile"
+
+  - code: "DIAG-VALIDATION-HASH-01"
+    matchers:
+      - includes: "validation_plan_hash mismatch"
+    message_ko: "검증 계획이 변경되었습니다. compile을 다시 실행해야 합니다."
+    category: "validation"
+
+  - code: "DIAG-VALIDATION-MISSING-01"
+    matchers:
+      - includes: "no matching injectValidation"
+    message_ko: "구현 계획에 누락된 검증 항목이 있습니다. 에이전트가 수정한 뒤 재시도합니다."
+    category: "validation"

package/.onto/domains/accounting/competency_qs.md

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+---
+version: 2
+last_updated: "2026-04-16"
+source: manual
+status: established
+---
+
+# Accounting Domain — Competency Questions
+
+A list of core questions that this domain's system must be able to answer.
+
+Classification axis: **Accounting verification concern** — classified by the concern that must be addressed during accounting system review.
+
+Priority levels:
+- **P1** — Must be answerable in any accounting system review. Failure indicates a fundamental gap.
+- **P2** — Should be answerable for production systems. Failure indicates a quality gap.
+- **P3** — Recommended for mature systems. Failure indicates a refinement opportunity.
+
+## CQ ID System
+
+### Prefix Allocation
+
+| Prefix | Concern Area | Aligned Sub-Area |
+|--------|-------------|------------------|
+| CQ-DE | Double-Entry Bookkeeping | Double-Entry Bookkeeping |
+| CQ-FS | Financial Statement Structure | Financial Statements |
+| CQ-RR | Revenue Recognition (IFRS 15) | Revenue Recognition |
+| CQ-FI | Financial Instruments (IFRS 9) | Financial Instruments |
+| CQ-LS | Leases (IFRS 16) | Leases |
+| CQ-PC | Period and Closing | Period and Closing |
+| CQ-TX | Tax Accounting | Tax Accounting |
+| CQ-AU | Audit and Internal Controls | Audit and Internal Controls |
+| CQ-CS | Consolidated Accounting | Consolidated Accounting |
+| CQ-DS | Disclosure and Notes | Disclosure and Notes |
+| CQ-AT | Audit Trail (cross-cutting) | Cross-cutting |
+| CQ-PA | Period Attribution (cross-cutting) | Cross-cutting |
+| CQ-MC | Measurement Consistency (cross-cutting) | Cross-cutting |
+
+---
+
+## 1. Double-Entry Bookkeeping (CQ-DE)
+
+Verifies that double-entry principles are correctly applied throughout transaction recording.
+
+- **CQ-DE-01** [P1] Do Debit totals equal Credit totals in every Journal Entry?
+  - Inference path: concepts.md §Double-Entry Bookkeeping Core Terms → Accounting Equation → logic_rules.md §Double-Entry Balance Logic
+  - Verification criteria: PASS if every journal entry has equal debits and credits. FAIL if any entry is unbalanced
+
+- **CQ-DE-02** [P1] Are all accounts used in Journal Entries defined in the chart of accounts?
+  - Inference path: structure_spec.md §Chart of Accounts → dependency_rules.md §Referential Integrity → account existence requirement
+  - Verification criteria: PASS if every debit/credit account traces to the chart of accounts. FAIL if any journal uses undefined accounts
+
+- **CQ-DE-03** [P1] Do journal amounts match General Ledger amounts through the Posting process?
+  - Inference path: concepts.md §Double-Entry Bookkeeping Core Terms → Posting → logic_rules.md §Double-Entry Balance Logic
+  - Verification criteria: PASS if journal sum per account = ledger balance change. FAIL if any posting discrepancy
+
+- **CQ-DE-04** [P1] Is the Trial Balance in balance (total debits = total credits across all accounts)?
+  - Inference path: concepts.md §Double-Entry Bookkeeping Core Terms → Trial Balance → logic_rules.md §Double-Entry Balance Logic
+  - Verification criteria: PASS if trial balance totals match. FAIL if imbalance (even 1 unit)
+
+- **CQ-DE-05** [P2] Are account classifications (5 elements) correctly assigned per Journal Entry?
+  - Inference path: concepts.md §Double-Entry Bookkeeping Core Terms → Accounting Equation → structure_spec.md §Chart of Accounts
+  - Verification criteria: PASS if every account is one of Assets/Liabilities/Equity/Revenue/Expenses. FAIL if misclassified
+
+- **CQ-DE-06** [P2] Do normal balance directions match account types (Assets: Debit; Liabilities/Equity: Credit; Revenue: Credit; Expenses: Debit)?
+  - Inference path: concepts.md §Double-Entry Bookkeeping → Debit/Credit → logic_rules.md §Double-Entry Balance Logic
+  - Verification criteria: PASS if normal balances match element rules. FAIL if e.g., Cash has credit normal balance
+
+- **CQ-DE-07** [P3] Are subsidiary ledgers reconciled to General Ledger control accounts?
+  - Inference path: concepts.md §Double-Entry Bookkeeping → Subsidiary Ledger → dependency_rules.md §Inter-Account Dependencies
+  - Verification criteria: PASS if subsidiary ledger totals = control account balances. FAIL if unreconciled
+
+---
+
+## 2. Financial Statement Structure (CQ-FS)
+
+Verifies that financial statements are correctly structured and linked.
+
+- **CQ-FS-01** [P1] Does the Statement of Financial Position satisfy Assets = Liabilities + Equity?
+  - Inference path: logic_rules.md §Double-Entry Balance Logic → Accounting Equation → structure_spec.md §Financial Statement Structure
+  - Verification criteria: PASS if identity holds within rounding tolerance. FAIL if any violation
+
+- **CQ-FS-02** [P1] Is the current/non-current classification criterion applied consistently (12-month rule)?
+  - Inference path: concepts.md §Financial Statement Terms → logic_rules.md §Classification Rules → IAS 1.66/1.69
+  - Verification criteria: PASS if every BS item has current/non-current classification. FAIL if missing or inconsistent
+
+- **CQ-FS-03** [P1] Does cash change on the Statement of Cash Flows match the cash change on the Statement of Financial Position?
+  - Inference path: dependency_rules.md §Inter-Financial-Statement Linkage → CF-BS cash reconciliation
+  - Verification criteria: PASS if reconciliation holds. FAIL if mismatch
+
+- **CQ-FS-04** [P1] Does net income on the Statement of Comprehensive Income connect to Retained Earnings change on the Statement of Changes in Equity?
+  - Inference path: dependency_rules.md §Inter-Financial-Statement Linkage → IS to SoCE linkage
+  - Verification criteria: PASS if net income appears consistently in both statements. FAIL if mismatch
+
+- **CQ-FS-05** [P2] Does OCI on the Statement of Comprehensive Income connect to Accumulated OCI change on the Statement of Changes in Equity?
+  - Inference path: dependency_rules.md §Inter-Financial-Statement Linkage → OCI to SoCE linkage
+  - Verification criteria: PASS if OCI items reconcile. FAIL if mismatch
+
+- **CQ-FS-06** [P2] Does closing equity on SoCE match total equity on Statement of Financial Position?
+  - Inference path: dependency_rules.md §Inter-Financial-Statement Linkage → SoCE to BS equity
+  - Verification criteria: PASS if closing equity matches. FAIL if mismatch
+
+- **CQ-FS-07** [P2] Is each line item supported by a trial balance account balance?
+  - Inference path: structure_spec.md §Hierarchy Structure Principles → upward aggregation → dependency_rules.md §Referential Integrity
+  - Verification criteria: PASS if every statement line traces to account balances. FAIL if unsupported
+
+---
+
+## 3. Revenue Recognition (CQ-RR, IFRS 15)
+
+- **CQ-RR-01** [P1] Does revenue recognition follow the 5-step IFRS 15 model (contract → performance obligations → transaction price → allocation → recognition)?
+  - Inference path: logic_rules.md §Recognition Logic → IFRS 15 5-step → concepts.md §Revenue Recognition Terms
+  - Verification criteria: PASS if each revenue contract traces through 5 steps with documentation. FAIL if any step missing or undocumented
+
+- **CQ-RR-02** [P1] Is the criterion for over-time vs point-in-time recognition stated per contract?
+  - Inference path: concepts.md §Revenue Recognition Terms → Over Time / Point in Time → logic_rules.md §Recognition Logic
+  - Verification criteria: PASS if recognition method documented per contract. FAIL if indistinguishable
+
+- **CQ-RR-03** [P1] Are expenses recognized in the same period as related revenue (matching principle)?
+  - Inference path: logic_rules.md §Recognition Logic → matching principle
+  - Verification criteria: PASS if direct matching for identifiable expenses. FAIL if systematic cross-period matching errors
+
+- **CQ-RR-04** [P2] Is variable consideration estimated and included in transaction price?
+  - Inference path: concepts.md §Revenue Recognition Terms → Variable Consideration → logic_rules.md §Recognition Logic
+  - Verification criteria: PASS if variable consideration estimated using expected value or most likely amount. FAIL if ignored
+
+- **CQ-RR-05** [P2] Are contract assets and contract liabilities correctly classified when performance and payment are not simultaneous?
+  - Inference path: concepts.md §Revenue Recognition Terms → Contract Asset/Liability → dependency_rules.md §Inter-Account Dependencies
+  - Verification criteria: PASS if timing differences create proper contract asset/liability. FAIL if misclassified as trade receivable/payable
+
+- **CQ-RR-06** [P2] For multi-element contracts, is transaction price allocated by standalone selling price?
+  - Inference path: concepts.md §Revenue Recognition Terms → Standalone Selling Price → logic_rules.md §Recognition Logic
+  - Verification criteria: PASS if allocation documented. FAIL if allocation ad-hoc or missing
+
+---
+
+## 4. Financial Instruments (CQ-FI, IFRS 9)
+
+- **CQ-FI-01** [P1] Are financial assets classified (AC/FVOCI/FVTPL) based on business model and SPPI test?
+  - Inference path: concepts.md §Financial Instruments Terms → classification criteria → logic_rules.md §Recognition Logic
+  - Verification criteria: PASS if classification documented per asset with both tests. FAIL if classification arbitrary
+
+- **CQ-FI-02** [P1] Is Expected Credit Loss calculated using forward-looking information?
+  - Inference path: concepts.md §Financial Instruments Terms → ECL 3-stage → logic_rules.md §Measurement Logic
+  - Verification criteria: PASS if ECL uses forward-looking macro variables. FAIL if only historical loss rates
+
+- **CQ-FI-03** [P2] Are ECL stages (1/2/3) tracked per asset?
+  - Inference path: concepts.md §Financial Instruments Terms → ECL 3-stage model
+  - Verification criteria: PASS if stage transitions documented. FAIL if stages indistinguishable
+
+- **CQ-FI-04** [P2] When hedge accounting is applied, is the hedging relationship documented and effectiveness tested?
+  - Inference path: concepts.md §Financial Instruments Terms → Hedge Accounting → logic_rules.md §Recognition Logic
+  - Verification criteria: PASS if documentation exists and effectiveness retested periodically. FAIL if hedge applied without documentation
+
+- **CQ-FI-05** [P3] Is effective interest method correctly applied for AC and FVOCI debt instruments?
+  - Inference path: concepts.md §Financial Instruments Terms → Effective Interest Method
+  - Verification criteria: PASS if amortisation schedule exists. FAIL if straight-line amortisation used
+
+---
+
+## 5. Leases (CQ-LS, IFRS 16)
+
+- **CQ-LS-01** [P1] Are Right-of-Use Assets and Lease Liabilities recognized at commencement?
+  - Inference path: concepts.md §Lease Terms → ROU asset and lease liability recognition
+  - Verification criteria: PASS if both recognized at commencement date. FAIL if off-balance-sheet treatment
+
+- **CQ-LS-02** [P1] Are short-term lease (≤12 months) or low-value asset exemptions applied only when criteria met?
+  - Inference path: concepts.md §Lease Terms → Short-Term Lease / Low-Value Lease
+  - Verification criteria: PASS if exemption applied only to qualifying leases. FAIL if improper exemption
+
+- **CQ-LS-03** [P2] Is the discount rate for Lease Liability measurement documented (implicit rate or IBR)?
+  - Inference path: concepts.md §Lease Terms → Incremental Borrowing Rate
+  - Verification criteria: PASS if rate and basis documented per lease. FAIL if rate undocumented
+
+- **CQ-LS-04** [P2] Is ROU asset depreciated over shorter of lease term and useful life?
+  - Inference path: concepts.md §Lease Terms → ROU depreciation
+  - Verification criteria: PASS if depreciation period matches rule. FAIL if inconsistent
+
+---
+
+## 6. Period and Closing (CQ-PC)
+
+- **CQ-PC-01** [P1] Are period-end adjusting entries made for accrued revenues, accrued expenses, prepaid expenses, and unearned revenues?
+  - Inference path: concepts.md §Period Attribution Terms → 4 accrual types → logic_rules.md §Period Attribution Logic
+  - Verification criteria: PASS if all 4 types of adjustments made. FAIL if any missing
+
+- **CQ-PC-02** [P1] Are closing entries posted to transfer temporary account balances to Retained Earnings?
+  - Inference path: concepts.md §Double-Entry Bookkeeping → Closing Entry → logic_rules.md §Closing Procedures
+  - Verification criteria: PASS if revenue/expense accounts zeroed at period end. FAIL if balances carried over
+
+- **CQ-PC-03** [P2] Do opening balances (current period) equal closing balances (prior period) for all permanent accounts?
+  - Inference path: dependency_rules.md §Period Dependencies → carryover consistency
+  - Verification criteria: PASS if every permanent account rolls forward correctly. FAIL if any discontinuity
+
+- **CQ-PC-04** [P2] Are depreciation, ECL allowance, and other estimates recorded systematically at period end?
+  - Inference path: logic_rules.md §Measurement Logic → systematic allocation
+  - Verification criteria: PASS if estimates recorded per documented methodology. FAIL if estimates ad-hoc
+
+- **CQ-PC-05** [P2] Are comparative period figures correctly restated when accounting policies change?
+  - Inference path: dependency_rules.md §Period Dependencies → comparative restatement → IAS 8
+  - Verification criteria: PASS if prior period figures restated for policy changes. FAIL if only prospective applied without justification
+
+---
+
+## 7. Tax Accounting (CQ-TX)
+
+- **CQ-TX-01** [P1] Are differences between K-IFRS income and taxable income identified and reconciled?
+  - Inference path: concepts.md §Tax Accounting Terms → Tax Adjustment → logic_rules.md §Tax-Accounting Difference Logic
+  - Verification criteria: PASS if tax adjustment schedule reconciles. FAIL if income gaps unexplained
+
+- **CQ-TX-02** [P1] Are Deferred Tax assets/liabilities recognized for temporary differences?
+  - Inference path: concepts.md §Tax Accounting Terms → Temporary Difference → logic_rules.md §Tax-Accounting Difference Logic
+  - Verification criteria: PASS if all temporary differences produce deferred tax. FAIL if ignored
+
+- **CQ-TX-03** [P2] Is recoverability of Deferred Tax Assets assessed?
+  - Inference path: concepts.md §Tax Accounting Terms → Deferred Tax Asset → recognition threshold
+  - Verification criteria: PASS if DTA recognized only when future taxable income probable. FAIL if DTA recognized without assessment
+
+- **CQ-TX-04** [P2] Are permanent differences correctly excluded from deferred tax?
+  - Inference path: concepts.md §Tax Accounting Terms → Permanent Difference
+  - Verification criteria: PASS if permanent differences identified and excluded. FAIL if misclassified as temporary
+
+- **CQ-TX-05** [P3] Does the effective tax rate reconciliation explain deviations from statutory rate?
+  - Inference path: concepts.md §Tax Accounting Terms → Effective Tax Rate
+  - Verification criteria: PASS if reconciliation disclosed in notes. FAIL if effective rate unexplained
+
+---
+
+## 8. Audit and Internal Controls (CQ-AU)
+
+- **CQ-AU-01** [P1] Is an audit trail traceable from source document to financial statement presentation?
+  - Inference path: domain_scope.md §Cross-Cutting Concerns → Audit Trail → structure_spec.md §Verification Structure
+  - Verification criteria: PASS if every statement line can be traced back to supporting transactions. FAIL if any trace breaks
+
+- **CQ-AU-02** [P1] Are bases for key estimates (depreciation, provisions, fair value) documented?
+  - Inference path: concepts.md §Audit and Internal Control Terms → Audit Evidence → logic_rules.md §Measurement Logic
+  - Verification criteria: PASS if each estimate has documented methodology. FAIL if estimates unsupported
+
+- **CQ-AU-03** [P1] Are related party transactions identified and properly disclosed?
+  - Inference path: domain_scope.md §Key Sub-Areas → Disclosure and Notes → concepts.md §Interpretation Principles
+  - Verification criteria: PASS if related parties identified and transactions disclosed. FAIL if treated as arm's-length
+
+- **CQ-AU-04** [P2] Do internal controls address the 5 COSO components?
+  - Inference path: domain_scope.md §Reference Standards/Frameworks → COSO Internal Control Framework
+  - Verification criteria: PASS if all 5 components (environment, risk assessment, control activities, information/communication, monitoring) documented. FAIL if any component absent
+
+- **CQ-AU-05** [P2] Are materiality thresholds defined for the audit?
+  - Inference path: concepts.md §Audit and Internal Control Terms → Material Misstatement
+  - Verification criteria: PASS if threshold documented (e.g., 5% of pre-tax income). FAIL if threshold undefined
+
+- **CQ-AU-06** [P3] Are Key Audit Matters identified and reported?
+  - Inference path: concepts.md §Audit and Internal Control Terms → KAM (ISA 701)
+  - Verification criteria: PASS if KAM section exists in audit report. FAIL if KAM absent
+
+---
+
+## 9. Consolidated Accounting (CQ-CS)
+
+- **CQ-CS-01** [P1] Is consolidation scope determined by control (3 elements of IFRS 10)?
+  - Inference path: concepts.md §Consolidation Terms → Control → logic_rules.md §Consolidation Logic
+  - Verification criteria: PASS if control test documented (power + variable returns + link). FAIL if scope based only on ownership %
+
+- **CQ-CS-02** [P1] Are intercompany transactions fully eliminated in consolidation?
+  - Inference path: concepts.md §Consolidation Terms → Intercompany Transactions → logic_rules.md §Consolidation Logic
+  - Verification criteria: PASS if intercompany sales/purchases, loans, dividends eliminated. FAIL if double-counted
+
+- **CQ-CS-03** [P2] Are unrealized profits on intercompany inventory eliminated?
+  - Inference path: concepts.md §Consolidation Terms → Unrealized Profit
+  - Verification criteria: PASS if unrealized profit eliminated until external sale. FAIL if included in consolidated earnings
+
+- **CQ-CS-04** [P2] Is Non-controlling Interest separately presented and correctly calculated?
+  - Inference path: concepts.md §Consolidation Terms → Non-controlling Interest
+  - Verification criteria: PASS if NCI shown separately in equity and attributed share of net income. FAIL if combined with parent equity
+
+- **CQ-CS-05** [P2] For business combinations, is purchase price allocated to identifiable assets/liabilities at fair value?
+  - Inference path: concepts.md §Consolidation Terms → Purchase Price Allocation → IFRS 3
+  - Verification criteria: PASS if PPA documented with fair values. FAIL if excess lumped entirely into goodwill
+
+- **CQ-CS-06** [P2] Is goodwill tested for impairment annually?
+  - Inference path: concepts.md §Consolidation Terms → Goodwill → IAS 36 impairment
+  - Verification criteria: PASS if annual impairment test documented. FAIL if goodwill tested only when impairment indicator
+
+- **CQ-CS-07** [P3] Are associates and joint ventures accounted for using equity method?
+  - Inference path: concepts.md §Consolidation Terms → Equity Method
+  - Verification criteria: PASS if 20-50% ownership uses equity method. FAIL if treated as available-for-sale
+
+---
+
+## 10. Disclosure and Notes (CQ-DS)
+
+- **CQ-DS-01** [P1] Are significant accounting policies described in the notes?
+  - Inference path: domain_scope.md §Key Sub-Areas → Disclosure and Notes → IAS 1.117
+  - Verification criteria: PASS if policies for significant items (revenue, inventory, PP&E, leases, financial instruments) disclosed. FAIL if policies missing
+
+- **CQ-DS-02** [P1] Are sources and sensitivities of estimation uncertainty disclosed?
+  - Inference path: concepts.md §Interpretation Principles → Estimates require documentation
+  - Verification criteria: PASS if critical estimates identified with sensitivity analysis. FAIL if estimates silent
+
+- **CQ-DS-03** [P2] Are contingent liabilities disclosed with probability and amount estimates?
+  - Inference path: domain_scope.md §Key Sub-Areas → Disclosure and Notes → IAS 37
+  - Verification criteria: PASS if contingent liabilities disclosed per IAS 37. FAIL if off-balance-sheet items hidden
+
+- **CQ-DS-04** [P2] Are related party transactions disclosed with party identity and transaction nature?
+  - Inference path: domain_scope.md §Key Sub-Areas → Disclosure and Notes → IAS 24
+  - Verification criteria: PASS if IAS 24 disclosures complete. FAIL if related party obscured
+
+- **CQ-DS-05** [P3] Are subsequent events (post-reporting period) disclosed?
+  - Inference path: IAS 10 subsequent events
+  - Verification criteria: PASS if material post-reporting events disclosed. FAIL if adjusting events missed
+
+---
+
+## 11. Audit Trail (CQ-AT) — Cross-cutting
+
+- **CQ-AT-01** [P1] Can every financial statement line be traced back to journal entries?
+  - Inference path: domain_scope.md §Cross-Cutting Concerns → Audit Trail → structure_spec.md §Hierarchy Structure Principles
+  - Verification criteria: PASS if statement-to-journal trace exists. FAIL if any gap
+
+- **CQ-AT-02** [P1] Can every journal entry be traced to a source document?
+  - Inference path: concepts.md §Interpretation Principles → Audit Evidence
+  - Verification criteria: PASS if every entry has document reference. FAIL if entries without support
+
+- **CQ-AT-03** [P2] Are all modifications to prior records logged with reason and authorization?
+  - Inference path: structure_spec.md §Verification Structure → adjusting entries require authorization
+  - Verification criteria: PASS if modifications logged. FAIL if silent overwrites
+
+---
+
+## 12. Period Attribution (CQ-PA) — Cross-cutting
+
+- **CQ-PA-01** [P1] Are transactions recorded in the correct accounting period per accrual basis?
+  - Inference path: concepts.md §Period Attribution Terms → logic_rules.md §Period Attribution Logic
+  - Verification criteria: PASS if economic event drives period attribution. FAIL if cash timing drives attribution
+
+- **CQ-PA-02** [P2] Does cutoff testing verify period boundary transactions?
+  - Inference path: concepts.md §Audit and Internal Control Terms → Management Assertion (cutoff)
+  - Verification criteria: PASS if cutoff tests performed. FAIL if period boundaries unverified
+
+---
+
+## 13. Measurement Consistency (CQ-MC) — Cross-cutting
+
+- **CQ-MC-01** [P1] Are measurement bases (historical cost, fair value, amortised cost) consistently applied per accounting policy?
+  - Inference path: concepts.md §Accounting Policy Choices → logic_rules.md §Measurement Logic
+  - Verification criteria: PASS if measurement basis documented per item class. FAIL if ad-hoc measurement
+
+- **CQ-MC-02** [P2] When measurement basis changes, is the change retrospectively applied per IAS 8?
+  - Inference path: dependency_rules.md §Period Dependencies → comparative restatement
+  - Verification criteria: PASS if retrospective application documented. FAIL if prospective without disclosure
+
+- **CQ-MC-03** [P2] Is the Fair Value hierarchy (Level 1/2/3) disclosed per fair-valued item?
+  - Inference path: concepts.md §Financial Statement Terms → Fair Value → IFRS 13
+  - Verification criteria: PASS if hierarchy disclosed. FAIL if level not identifiable
+
+---
+
+## Coverage Verification
+
+| Area | CQ Count | P1 | P2 | P3 |
+|---|---|---|---|---|
+| Double-Entry Bookkeeping (CQ-DE) | 7 | 4 | 2 | 1 |
+| Financial Statement Structure (CQ-FS) | 7 | 4 | 3 | 0 |
+| Revenue Recognition (CQ-RR) | 6 | 3 | 3 | 0 |
+| Financial Instruments (CQ-FI) | 5 | 2 | 2 | 1 |
+| Leases (CQ-LS) | 4 | 2 | 2 | 0 |
+| Period and Closing (CQ-PC) | 5 | 2 | 3 | 0 |
+| Tax Accounting (CQ-TX) | 5 | 2 | 2 | 1 |
+| Audit and Internal Controls (CQ-AU) | 6 | 3 | 2 | 1 |
+| Consolidated Accounting (CQ-CS) | 7 | 2 | 4 | 1 |
+| Disclosure and Notes (CQ-DS) | 5 | 2 | 2 | 1 |
+| Audit Trail (CQ-AT) | 3 | 2 | 1 | 0 |
+| Period Attribution (CQ-PA) | 2 | 1 | 1 | 0 |
+| Measurement Consistency (CQ-MC) | 3 | 1 | 2 | 0 |
+| **Total** | **65** | **30** | **29** | **6** |
+
+## Related Documents
+
+- domain_scope.md — Sub-area to CQ section mapping, bias detection criteria
+- logic_rules.md — Recognition, measurement, balance logic, closing procedures
+- structure_spec.md — Financial statement structure, chart of accounts, verification structure
+- dependency_rules.md — Inter-statement linkage, referential integrity
+- concepts.md — Term definitions, synonym mappings, interpretation principles
+- extension_cases.md — Scenarios for advanced questions
+- conciseness_rules.md — Redundancy patterns