{
      "id": "ifrs17-measurement-conformance",
      "name": "ifrs17-measurement-conformance",
      "domain": "Insurance & Reinsurance",
      "title": "IFRS 17 Measurement Conformance",
      "description": "Classify insurance contracts to GMM/VFA/PAA measurement model from coverage period and direct-participating features (art-177) -> validate CSM roll-forward mechanics and flag onerous contracts where computed closing CSM is negative (art-178) -> check risk-adjustment disclosure technique, confidence level, and onerous-contract loss-component recognition (art-179). Full IFRS 17 measurement conformance pipeline. IFRS 17 live Jan 1 2023; mandatory for all IFRS reporters.",
      "composer_url": "https://ainumbers.co/chaingraph/chains/ifrs17-measurement-conformance.html",
      "steps": [
        {
          "tool_id": "art-177-ifrs17-measurement-model-classifier",
          "handoff": "Measurement model classification feeds CSM roll-forward validator"
        },
        {
          "tool_id": "art-178-ifrs17-csm-rollforward-validator",
          "handoff": "CSM roll-forward verdict feeds risk-adjustment checker"
        },
        {
          "tool_id": "art-179-ifrs17-risk-adjustment-checker",
          "handoff": "Exports risk-adjustment validity and onerous-contract flags with execution_hash -- final stage"
        }
      ]
    }