Ask accounting questions with the context, sources and review they require.
Use Kriton™ to explore accounting, tax, audit, payroll, compliance, finance, reporting and learning questions through source-backed explanations, visible assumptions and safe next steps.
Boundary — Kriton™ supports understanding and professional judgment. It does not replace qualified advice, filings, approvals or required human review.
Governed question types.
Each intent maps to a distinct output type — explanation, comparison, evidence trace, checklist or structured follow-through. Selecting an intent before asking helps Kriton™ calibrate source scope, answer shape and review guidance.
“Explain why materiality affects the level of review in this synthetic scenario.”
Boundary — Explanation is general information and must show source and applicability context.
“Prepare questions for a qualified reviewer about this synthetic policy choice.”
Boundary — Do not impersonate or replace the reviewer.
“What facts would change the accounting analysis for this synthetic arrangement?”
Boundary — Do not infer missing facts as certain.
“Turn the unresolved points into a review-ready issue list.”
Boundary — No consequential action executes from this page.
The context that changes an accounting answer.
Accounting answers are not universal. Framework, jurisdiction, entity, period, purpose, policy and source scope can all shift what is applicable, supportable or required. Kriton™ keeps these visible — never silently assumed.
Material Context Builder
“Add only the details that could change the answer. Kriton™ will explain why a detail matters.”
Try the Guided Composer →Accounting framework / basis
Treatments and disclosure requirements may differ.
Visible chip with “not specified” or “not sure” state.
Jurisdiction / authority
Tax, payroll, legal and regulatory applicability may vary.
Visible region / authority context without implying availability or approval.
Entity / arrangement
Entity type, ownership, transaction and contractual facts can change analysis.
Generalized structured fields and material-fact prompts.
Reporting period / effective date
Standards, rates, thresholds and guidance can change over time.
Visible date or period with source-effective-date comparison.
Task / professional purpose
Learning, research, close, audit preparation, tax review and policy work carry different controls.
Purpose selector and mode route.
Materiality / consequence
Higher-consequence use may require stronger evidence and review.
Qualitative control or configured enterprise threshold; no public automatic conclusion.
Organization policy
Internal policy may constrain available treatments or workflow.
Authorized source / policy chip and access disclosure.
Source scope
Determines the authority and completeness of the answer.
Visible source-set summary and change history.
What a governed answer contains.
A governed answer is not a response. It is a versioned artifact with a state, visible context, claim-linked evidence, explicit assumptions, limitations and a safe next action — all available for qualified review.
Recognition period: long-term service vs. point-in-time delivery
Under IFRS 15, an entity recognizes revenue when — or as — it satisfies a performance obligation. For the synthetic long-term service arrangement, recognition occurs over time where the entity's performance creates or enhances an asset the customer controls as it is created. [1]
The point-in-time arrangement differs because the performance obligation is satisfied at a single moment — typically when control of a distinct good or service transfers to the customer. [2]
Synthetic arrangement assumed to meet the IFRS 15 “distinct” criterion.
No variable consideration or significant financing component assumed.
Boundary — This output supports understanding and review; it is not a filing, audit opinion, certification or substitute for qualified professional judgment.
IFRS 15 — Revenue from Contracts with Customers
§§ 35–38 Over-time criteriaOver-time recognitionIFRS 15 — Revenue from Contracts with Customers
§§ 38 (a)–(c) Point-in-time indicatorsPoint-in-time recognitionIFRS 15 Implementation Guidance
IE Example 13 — Distinct deliverablesApplicability context
Every state uses icon, text and color together. Screen readers receive the state label as text. No reliance on color alone to convey meaning.
Source controls that govern every answer.
A source badge in a Kriton™ answer must support an identifiable part of the response. Citations are not decorative. Status, effective date and applicability travel with every source reference.
Source identity
Human-readable source title, publisher / owner and source type where permitted.
Authority
Why the source is relevant or authoritative; no unapproved internal rankings.
Version / effective date
Publication, effective, retrieved or last-reviewed dates as applicable.
Applicability
Framework, jurisdiction, entity, period, task and policy scope where relevant.
Status
Current, superseded, withdrawn, restricted, under review or unavailable.
Conflict
Conflicting relevant sources surfaced; qualified decision route offered.
Coverage gap
Stated when available sources do not support part of the answer.
Locator integrity
Links to page, section, paragraph or approved locator where available; no decorative citation.
Context persists. Material changes are visible.
Follow-up questions inherit confirmed context and source scope. When a follow-up changes material context, a visible change summary appears and a new answer version is created — prior versions preserved.
Clarify a term
Answer within existing context and source scope; inherited context shown.
Change framework / jurisdiction
Treated as a material context change; change summary generated, new answer version created.
Compare alternative
Structured comparison using same material facts; no final choice without review requirement.
Challenge a source
Source status, alternative evidence and issue-report route shown; challenge not suppressed.
Ask for action
Routed to Workflow Mode or approved product control; no autonomous filing, payment or approval.
Limitations travel with the answer.
Consequential content is never exported stripped of its context, evidence or professional-boundary statement.
Save answer
Version, context, source scope, evidence, assumptions, limitations and review status preserved.
Copy
Default: “Copy with context and limitations” for consequential content.
Export
Title, timestamp, version, context, evidence, limitations and review status in approved formats.
Create review package
Question, material context, answer, evidence, conflicts and requested decision bundled.
Share internally
Authorized recipients, permission preview, expiry / access rules and attributable event.
A structured review packet routes to an authorized qualified reviewer — not a generic support queue.
View Human Escalation →Minimum necessary data. Administrator-governed access.
Every public demonstration uses synthetic identifiers and generalized descriptions. Enterprise deployments apply role, workspace and tenant isolation. Admin configuration cannot remove statutory professional responsibility.
Pre-entry guidance
Users are told not to enter unnecessary names, account numbers, credentials, employee data, client identifiers or confidential details before beginning a question.
Minimum necessary
Request only facts that materially affect the answer; prefer generalized descriptions over specific identifiers.
Sensitive-data detection
Credential-like, highly sensitive or policy-restricted content warned or blocked without exposure to marketing analytics.
Tenant isolation
Cross-tenant content, metadata or source existence is never exposed, inferred or indexed.
Analytics boundaries
No raw question, answer, attachment, evidence or personal data enters marketing analytics events. State categories only.
Public demo
Synthetic data only. No upload or use of real client, employee, taxpayer or confidential transaction records.
Admin configuration cannot convert Kriton™ into a licensed professional or remove statutory responsibility from qualified individuals.
Governed question behavior in practice.
All scenarios use fictional entities, generalized facts and non-sensitive values. No real client data, personal information or confidential filings appear in any public demonstration.
Common questions about governed accounting questions.
Scoped to public product information. Contracts, security and data maps belong to the appropriate review process.
Start with a governed question.
All demonstrations use fictional entities, generalized facts and non-sensitive values. No real client data, personal information or confidential filings appear.
