I have not done this, but I think it will work. I’m assuming you mean 10 sp. IIRC, Shimano cassettes have the 3 largest cogs on one carrier, with the next 2 on one carrier, with the remaining 5 as single cogs. If that’s right, then
11x23 = 11, 12, 13, 14, 15, |16, 17|, |19, 21, 23|
12x27 = 12, 13, 14, 15, 16, |17, 19|, |21, 24, 27|
You’d use the five individual cogs from the 11x23 and the 2 carriers from the 12x27 yielding
11, 12, 13, 14, 15, |17, 19|, |21, 24, 27|
Seems like it would work to me.
I’ve been using SRAMs 11x28 for big hills. 11, 12, 13, 14, 15, 17, 19, 22, 25, 28 – vs Shimano, an extra tooth in the last 3 gears. However, I’ve been thinking about IRD’s 11x28. 11, 12, 13, 15, 17, 19, 21, 23, 25, 28. Give up the 14, get more 2 tooth jumps and 1 more gear from 17 on. That may help the more gravitationally challenged among us.