MCP Server
MyKIFRS
kr.eocpa/mykifrs
What this MCP does
Searches and retrieves Korean accounting standards, audit and ESG standards, and related official accounting Q&A documents.
Capabilities
Tools
6
tools
get_paragraph
기준서 문단 원문
MyKIFRS MCP의 get_paragraph 도구는 기준서 문단 전문을 앞뒤 문맥과 함께 반환합니다.
[Purpose]
- To quote a found 문단 exactly — a search snippet is never quotable evidence.
- To check 조건절·예외 with neighbors.
[Usage]
1. "1116호 33문단 원문" → unique_key="1116-33"
2. "앞뒤로 더 넓게" → unique_key="1116-33", context=5
[Response]
- { standard:{std_num, title, category}, target, related_qnas:[doc_number], items:[…] }
- items[]: { seq, item_type, unique_key, para_num, level, title, ref, content_text };
item_type "paragraph"=본문, "title"=제목.
- related_qnas → get_qna.
- Miss → { error: "문단 없음: {unique_key}", similar:[{unique_key, para_num}] } (≤5).
[Rules]
- unique_key = "{기준서번호}-{문단번호}"; 문단 numbers aren't digits-only (B58·6.1.1) —
pass verbatim, never normalize.
- Keys can carry a "-N" suffix ("1109-B2.7" misses, "1109-B2.7-1" hits — 12% of 문단). On a miss
retry a `similar` candidate; never read it as "the 문단 does not exist".
- context expands within one part — boundaries return fewer items; not an error.
- Quote content_text, never a snippet.
Read only
Idempotent
Input schema
{'type': 'object', '$schema': 'http://json-schema.org/draft-07/schema#', 'required': ['unique_key'], 'properties': {'context': {'type': 'number', 'default': 2, 'description': '앞뒤로 포함할 항목 수 (기본 2)'}, 'unique_key': {'type': 'string', 'description': "문단 키 (예: '1116-33')"}}}
get_qna
질의회신 전문
MyKIFRS MCP의 get_qna 도구는 질의회신 전문을 반환합니다.
[Purpose]
- The 회신 full text for a doc_number (search_qnas, get_paragraph's related_qnas) or a qna_key (search_qnas).
[Usage]
1. "2017-001 회신 전문" → doc_number="2017-001"
2. "legacy:6009 전문" → qna_key="legacy:6009"
[Response]
- { results:[{source, qna_key, doc_number, date, title, rel_stds, full_content, org}] }
- Miss → { error: "문서번호 없음: {doc_number}", similar:[{source, qna_key, doc_number, title}] } (≤5 부분일치)
or { error: "qna_key 없음: {qna_key}" }.
- source / org / rel_stds: same meaning as in search_qnas.
[Rules]
- results is an array; doc_number is NOT unique ("GKQA03-100" → 2 rows). Never answer from the first
row alone — pin one by qna_key.
- qna_key = "{source}:{id}" exactly as returned; if both arguments are given, qna_key wins.
- 번호 formats differ by series ("2021-G-KQA005" · "GKQA01-085" · "금감원사례-1") — pass the value as
received, never alter case or separators.
- On a miss, re-ask using `similar` rather than guessing another 번호.
Read only
Idempotent
Input schema
{'type': 'object', '$schema': 'http://json-schema.org/draft-07/schema#', 'properties': {'qna_key': {'type': 'string', 'description': '행 식별자 "{source}:{id}" (search_qnas 의 qna_key, 예: legacy:6009) — 번호가 비었거나 중복일 때'}, 'doc_number': {'type': 'string', 'description': '질의회신 문서번호 — qna_key 를 주지 않을 때 필수'}}}
get_usage_stats
사용량 통계
MyKIFRS MCP의 get_usage_stats 도구는 이 MCP 서버의 도구 사용량 통계를 반환합니다.
[Purpose]
- Per-tool usage·latency (avg/percentiles)·error rate·daily trend.
[Usage]
1. "최근 30일 사용량" → (인자 없음)
2. "지난 7일만" → days=7
3. "전체 기간" → days=0
[Response]
- Both tiers: { visibility, period:{days, since, until}, overview:{total_calls, unique_users, errors,
error_rate, p50_ms, p90_ms, p99_ms}, by_tool:[{tool, calls, errors, error_rate, avg_ms, p99_ms, users}],
by_day:[{day, calls}] }
- visibility="public" adds `note`; period.days = "all" when days=0.
- visibility="operator" adds users:[{user, is_owner, calls, distinct_tools, first_seen, last_seen,
tools:[{tool, calls, avg_ms}]}] and top_targets:[{target, tool, calls, users}].
[Rules]
- Tier by requester: admin token·local stdio → "operator", else "public".
- users·top_targets exist only at operator tier — absence ≠ 0.
- `user` is a truncated SHA-256 of the 접속 토큰 — not a person. stdio calls (no hash) never appear.
- Timings = server-side handler time (no network).
Read only
Idempotent
Input schema
{'type': 'object', '$schema': 'http://json-schema.org/draft-07/schema#', 'properties': {'days': {'type': 'number', 'default': 30, 'description': '최근 N일 윈도 (0이면 전체 기간, 기본 30)'}}}
list_standards
수록 기준서 카탈로그
MyKIFRS MCP의 list_standards 도구는 수록된 기준서 카탈로그를 반환합니다.
[Purpose]
- Which 기준서 are in the corpus, and which numbers feed search_standards' std_num filter.
[Usage]
1. "수록된 기준서 전부" → (인자 없음)
2. "감사기준서만" → category="audit"
3. "내부회계관리제도 관련" → category="icfr"
[Response]
- { count, standards:[{std_num, title, category}] }
- category values: kifrs(한국채택국제회계기준) · interpretation(해석서) · concept(재무보고를 위한 개념체계)
· kgaap(일반기업회계기준) · audit(감사기준서) · icfr(내부회계관리제도) · esg(KSSB 지속가능성 공시기준)
· translation(번역본) · special(특수분야).
[Rules]
- Lists 수집 성공(crawl_status='ok') 기준서 only — an absent 기준서 means "미수집", not "존재하지 않음".
- category is a free-form string, not an enum: an unknown value returns count=0, not an error.
Read only
Idempotent
Input schema
{'type': 'object', '$schema': 'http://json-schema.org/draft-07/schema#', 'properties': {'category': {'type': 'string', 'description': '카테고리로 필터 (생략 시 전체)'}}}
search_qnas
질의회신 전문검색
MyKIFRS MCP의 search_qnas 도구는 회계기준원·금융감독원·신속처리질의·IFRS 해석위원회 질의회신 3,669건을 전문검색합니다.
[Purpose]
- Official 회신 for practice issues the 기준서 text alone cannot settle.
- For 회신 tied to a 문단, get_paragraph's related_qnas is more precise.
[Usage]
1. "전환사채 콜옵션 회계처리 질의회신" → query="전환사채 콜옵션"
2. "리스료 재측정 회신 30건" → query="리스료 재측정", limit=30
[Response]
- { hits, results:[{source, qna_key, doc_number, date, title, rel_stds, org, snippet}] }
- source = 수록 세대 ("v2" 현행 / "legacy" 구 QnA), NOT the 회신 기관.
- org = 회신 기관: 회계기준원 / 금융감독원 / 신속처리질의 / IFRS 해석위원회 논의결과 ("구 QnA" = unmapped
legacy 유형).
- rel_stds is raw HTML: <span data-std="1109" data-id="6.1.1"> → unique_key "1109-6.1.1".
[Rules]
- Tokens ≥3 chars → FTS (AND, rank); 1~2 chars → LIKE.
- Never present `source` as the 회신 기관 — use `org`.
- Strip HTML in rel_stds; build 문단 키 from data-std/data-id.
- qna_key ("{source}:{id}") is get_qna's single-row handle — use it when doc_number is "" or duplicated.
legacy 회신 are mostly 2000~2011 (구 기업회계기준) — check `date` before citing.
Read only
Idempotent
Input schema
{'type': 'object', '$schema': 'http://json-schema.org/draft-07/schema#', 'required': ['query'], 'properties': {'limit': {'type': 'number', 'default': 10, 'description': '최대 결과 수 (기본 10)'}, 'query': {'type': 'string', 'description': '검색 키워드 (공백 구분)'}}}
search_standards
기준서 전문검색
MyKIFRS MCP의 search_standards 도구는 K-IFRS·일반기업회계기준·감사기준서·내부회계관리제도·ESG(KSSB) 기준서 본문을 전문검색합니다.
[Purpose]
- Find the 기준서 문단 grounding a treatment ("사용권자산 손상 is which 문단?").
- For a hit's 원문·문맥, pass its unique_key to get_paragraph.
[Usage]
1. "사용권자산 손상 관련 기준" → query="사용권자산 손상"
2. "1116호 안에서만 리스료 재측정" → query="리스료 재측정", std_num=1116
3. "수익 인식 5단계 문단 30개까지" → query="수익 인식 단계", limit=30
[Response]
- { hits, results:[{std_num, std_title, category, unique_key, snippet}] }
- unique_key = "{std_num}-{문단번호}" (e.g. "1116-33", "1109-6.1.1", "2-2.7") — feed to get_paragraph.
- snippet marks matches with ⟦…⟧ and elides with "…".
- Empty query returns { error: "검색어가 비어 있음" }.
[Rules]
- Tokens of ≥3 chars go to FTS (AND-joined, rank-ordered); 1~2 char tokens become LIKE filters.
Short-token-only queries work but are ordered by std_num, not relevance.
- Body 문단 only (item_type='paragraph') — 제목 rows are excluded, so a hit is always body text.
- snippet is a fragment, never the whole 문단 — do not quote it as 기준서 원문.
Read only
Idempotent
Input schema
{'type': 'object', '$schema': 'http://json-schema.org/draft-07/schema#', 'required': ['query'], 'properties': {'limit': {'type': 'number', 'default': 10, 'description': '최대 결과 수 (기본 10)'}, 'query': {'type': 'string', 'description': '검색 키워드 (공백 구분)'}, 'std_num': {'type': 'number', 'description': '특정 기준서로 한정 (예: 1116)'}}}
History
Recent tool changes
Added
get_usage_stats
Sept. 17, 2026, 12:54 p.m.
Added
list_standards
Sept. 17, 2026, 12:54 p.m.
Added
get_qna
Sept. 17, 2026, 12:54 p.m.
Added
get_paragraph
Sept. 17, 2026, 12:54 p.m.
Added
search_qnas
Sept. 17, 2026, 12:54 p.m.
Added
search_standards
Sept. 17, 2026, 12:54 p.m.
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