@raishin/vanguard-frontier-agentic 2.7.1 → 2.8.0

package/catalog/skills.json

@@ -11178,5 +11178,741 @@
     "path": "skills/salesforce/salesforce-bulk-data-ops-skill",
     "author": "github: Raishin",
     "version": "0.1.0"
+  },
+  {
+    "id": "accounting-maestro",
+    "name": "Accounting Maestro",
+    "type": "skill",
+    "provider": "accounting",
+    "harnesses": [
+      "claude-code",
+      "codex",
+      "cursor",
+      "gemini",
+      "kiro",
+      "other"
+    ],
+    "summary": "Routes all accounting tasks to the narrowest matching specialist. Domain map covers revenue recognition, financial close, and intercompany eliminations. Never answers accounting questions directly \u2014 classifies, dispatches, and synthesizes only.",
+    "source_type": "original",
+    "category": "accounting",
+    "execution_tier": "read-only-runtime",
+    "oauth_scopes": [],
+    "mcp_servers": [],
+    "run_as_permissions": {
+      "required": [],
+      "denied": []
+    },
+    "official_docs": [
+      "https://asc.fasb.org/",
+      "https://www.ifrs.org/"
+    ],
+    "security_notes": "Routing only \u2014 never accepts raw financial data, journal entries, or system-of-record inputs. All outputs advisory.",
+    "last_verified": "2026-06-01",
+    "path": "skills/accounting/accounting-maestro",
+    "author": "github: Raishin",
+    "version": "0.1.0"
+  },
+  {
+    "id": "revenue-recognition-advisor",
+    "name": "Revenue Recognition Advisor",
+    "type": "skill",
+    "provider": "accounting",
+    "harnesses": [
+      "claude-code",
+      "codex",
+      "cursor",
+      "gemini",
+      "kiro",
+      "other"
+    ],
+    "summary": "ASC 606 / IFRS 15 five-step revenue recognition framework with paragraph-level citations. Covers performance obligation identification, transaction price allocation, variable consideration constraint, principal vs. agent, licenses, and contract modifications. Advisory only.",
+    "source_type": "original",
+    "category": "accounting",
+    "execution_tier": "read-only-runtime",
+    "oauth_scopes": [],
+    "mcp_servers": [],
+    "run_as_permissions": {
+      "required": [],
+      "denied": []
+    },
+    "official_docs": [
+      "https://asc.fasb.org/",
+      "https://www.ifrs.org/content/dam/ifrs/publications/html-standards/english/2024/issued/ifrs15.html",
+      "https://pcaobus.org/Standards/Auditing/Pages/SAPA15.aspx"
+    ],
+    "security_notes": "Advisory only \u2014 never posts journal entries or writes to any system of record. Never accepts named customers, specific contract dollar amounts, or PII.",
+    "last_verified": "2026-06-01",
+    "path": "skills/accounting/revenue-recognition-advisor",
+    "author": "github: Raishin",
+    "version": "0.1.0"
+  },
+  {
+    "id": "close-cycle-advisor",
+    "name": "Close Cycle Advisor",
+    "type": "skill",
+    "provider": "accounting",
+    "harnesses": [
+      "claude-code",
+      "codex",
+      "cursor",
+      "gemini",
+      "kiro",
+      "other"
+    ],
+    "summary": "Multi-jurisdiction financial close cycle reference framework. Filing deadlines (SEC, EU TD, FCA DTR, CSRC, SEBI, ASX, HKEX), R2R process steps, GAAP variant comparison (ASC 842 vs IFRS 16, CECL vs ECL), intercompany elimination (ASC 810/IFRS 10), FX translation (ASC 830/IAS 21), deferred tax (ASC 740/IAS 12). Advisory only.",
+    "source_type": "original",
+    "category": "accounting",
+    "execution_tier": "read-only-runtime",
+    "oauth_scopes": [],
+    "mcp_servers": [],
+    "run_as_permissions": {
+      "required": [],
+      "denied": []
+    },
+    "official_docs": [
+      "https://www.ifrs.org/content/dam/ifrs/publications/html-standards/english/2025/issued/ias34.html",
+      "https://www.ifrs.org/content/dam/ifrs/publications/html-standards/english/2024/issued/ias21.html",
+      "https://asc.fasb.org/"
+    ],
+    "security_notes": "Advisory only \u2014 never posts journal entries or writes to any system of record. Never accepts raw trial balances, GL exports, or employee/customer-identifying information.",
+    "last_verified": "2026-06-01",
+    "path": "skills/accounting/close-cycle-advisor",
+    "author": "github: Raishin",
+    "version": "0.1.0"
+  },
+  {
+    "id": "finance-maestro",
+    "name": "Finance Maestro",
+    "type": "skill",
+    "provider": "finance",
+    "harnesses": [
+      "claude-code",
+      "codex",
+      "cursor",
+      "gemini",
+      "kiro",
+      "other"
+    ],
+    "summary": "Routes all corporate finance tasks to the narrowest matching specialist. Domain map covers variance analysis, treasury/liquidity, capital allocation, and investor relations. Never answers finance questions directly.",
+    "source_type": "original",
+    "category": "finance",
+    "execution_tier": "read-only-runtime",
+    "oauth_scopes": [],
+    "mcp_servers": [],
+    "run_as_permissions": {
+      "required": [],
+      "denied": []
+    },
+    "official_docs": [
+      "https://asc.fasb.org/",
+      "https://www.ifrs.org/"
+    ],
+    "security_notes": "Routing only \u2014 never accepts raw financial statements with company-identifying headers. All outputs advisory.",
+    "last_verified": "2026-06-01",
+    "path": "skills/finance/finance-maestro",
+    "author": "github: Raishin",
+    "version": "0.1.0"
+  },
+  {
+    "id": "variance-analysis-advisor",
+    "name": "Variance Analysis Advisor",
+    "type": "skill",
+    "provider": "finance",
+    "harnesses": [
+      "claude-code",
+      "codex",
+      "cursor",
+      "gemini",
+      "kiro",
+      "other"
+    ],
+    "summary": "Variance decomposition framework and SEC Regulation S-K Item 303 MD&A commentary guidance. Driver decomposition (Volume/Price/Rate/Mix/One-Time), sensitivity tables, restatement-risk triggers. Advisory draft \u2014 requires CFO certification and legal review before filing.",
+    "source_type": "original",
+    "category": "finance",
+    "execution_tier": "read-only-runtime",
+    "oauth_scopes": [],
+    "mcp_servers": [],
+    "run_as_permissions": {
+      "required": [],
+      "denied": []
+    },
+    "official_docs": [
+      "https://www.ecfr.gov/current/title-17/chapter-II/part-229/subpart-229.300/section-229.303",
+      "https://www.sec.gov/files/rules/final/2020/33-10890.pdf"
+    ],
+    "security_notes": "Advisory draft only \u2014 never writes to planning systems or ERP. Accepts only summary-level numerical inputs. All commentary labeled advisory-draft.",
+    "last_verified": "2026-06-01",
+    "path": "skills/finance/variance-analysis-advisor",
+    "author": "github: Raishin",
+    "version": "0.1.0"
+  },
+  {
+    "id": "treasury-liquidity-advisor",
+    "name": "Treasury & Liquidity Advisor",
+    "type": "skill",
+    "provider": "finance",
+    "harnesses": [
+      "claude-code",
+      "codex",
+      "cursor",
+      "gemini",
+      "kiro",
+      "other"
+    ],
+    "summary": "Multi-jurisdiction corporate treasury reference framework: cash pooling structures and country restrictions (China SAFE, India FEMA, Brazil IOF, Argentina BCRA), Basel III LCR/NSFR, hedge accounting qualification (ASC 815/IFRS 9), FX translation (ASC 830/IAS 21), cash repatriation, Dodd-Frank/EMIR derivatives reporting. Advisory only.",
+    "source_type": "original",
+    "category": "finance",
+    "execution_tier": "read-only-runtime",
+    "oauth_scopes": [],
+    "mcp_servers": [],
+    "run_as_permissions": {
+      "required": [],
+      "denied": []
+    },
+    "official_docs": [
+      "https://www.bis.org/publ/bcbs238.pdf",
+      "https://www.bis.org/bcbs/publ/d295.htm",
+      "https://www.ifrs.org/issued-standards/list-of-standards/ifrs-9-financial-instruments/",
+      "https://www.cftc.gov/LawRegulation/DoddFrankAct/index.htm",
+      "https://www.esma.europa.eu/data-reporting/emir-reporting"
+    ],
+    "security_notes": "Advisory only \u2014 never executes financial transactions or writes to any system of record. Never accepts bank account numbers, SWIFT credentials, or payment instructions.",
+    "last_verified": "2026-06-01",
+    "path": "skills/finance/treasury-liquidity-advisor",
+    "author": "github: Raishin",
+    "version": "0.1.0"
+  },
+  {
+    "id": "tax-provision-advisor",
+    "name": "Tax Provision Advisor",
+    "type": "skill",
+    "provider": "accounting",
+    "harnesses": [
+      "claude-code",
+      "codex",
+      "cursor",
+      "gemini",
+      "kiro",
+      "other"
+    ],
+    "summary": "Multi-jurisdiction corporate income tax provision reference framework covering ASC 740 (US GAAP) and IAS 12 (IFRS). Addresses current vs. deferred tax, temporary and permanent differences, deferred tax asset/liability recognition and measurement, valuation allowance (more-likely-than-not standard), uncertain tax positions (FIN 48 / ASC 740-10 two-step vs. IFRIC 23), OECD Pillar Two GloBE (IAS 12.4A mandatory temporary exception vs. ASC 740 no equivalent exception), enacted vs. substantively enacted tax rates, ETR reconciliation, APB 23 / ASC 740-30 indefinite reinvestment assertion, intraperiod tax allocation, interim provision (estimated annual ETR), and local GAAP variations (HGB, JGAAP/ASBJ, CAS 18, Ind AS 12).",
+    "source_type": "original",
+    "category": "accounting",
+    "execution_tier": "read-only-runtime",
+    "oauth_scopes": [],
+    "mcp_servers": [],
+    "run_as_permissions": {
+      "required": [],
+      "denied": []
+    },
+    "official_docs": [
+      "https://asc.fasb.org/740",
+      "https://www.ifrs.org/content/dam/ifrs/publications/html-standards/english/2024/issued/ias12.html",
+      "https://www.ifrs.org/content/dam/ifrs/publications/html-standards/english/2024/issued/ifric23.html"
+    ],
+    "security_notes": "Advisory only \u2014 never posts journal entries or writes to any system of record. Accepts only descriptive scenario inputs; never accepts raw tax returns, trial balances, GL exports, taxpayer-identifying numbers (EIN, TIN, CRN), employee wage data, or customer-identifying information. Local statutory conclusions require verification with qualified local tax advisors and external auditors.",
+    "last_verified": "2026-06-01",
+    "path": "skills/accounting/tax-provision-advisor",
+    "author": "github: Raishin",
+    "version": "0.1.0"
+  },
+  {
+    "id": "lease-accounting-advisor",
+    "name": "Lease Accounting Advisor",
+    "type": "skill",
+    "provider": "accounting",
+    "harnesses": [
+      "claude-code",
+      "codex",
+      "cursor",
+      "gemini",
+      "kiro",
+      "other"
+    ],
+    "summary": "Multi-jurisdiction reference framework for lease accounting advisory. Covers ASC 842 (US GAAP) dual model, IFRS 16 single model, UK FRS 102 (2024 periodic review amendments effective 1 Jan 2026), German HGB, JGAAP (ASBJ Statement No. 34, effective FY beginning on/after 1 Apr 2027), CAS No. 21 (China), and Ind AS 116 (India). Topics include lease identification, lessee classification, right-of-use asset and lease liability measurement, incremental borrowing rate determination, lessor accounting (sales-type / direct-financing / operating), short-term and low-value exemptions, lease modifications and remeasurement, and sale-leaseback transactions.",
+    "source_type": "original",
+    "category": "accounting",
+    "execution_tier": "read-only-runtime",
+    "oauth_scopes": [],
+    "mcp_servers": [],
+    "run_as_permissions": {
+      "required": [],
+      "denied": []
+    },
+    "official_docs": [
+      "https://asc.fasb.org/842",
+      "https://www.ifrs.org/content/dam/ifrs/publications/html-standards/english/2024/issued/ifrs16.html",
+      "https://www.frc.org.uk/library/standards-codes-policy/accounting/uk-and-ireland-accounting-standards/standards-in-issue/frs-102-the-financial-reporting-standard-applicable-in-the-uk-and-republic-of-ireland/"
+    ],
+    "security_notes": "Advisory only \u2014 never posts journal entries or writes to any system of record. Accepts only descriptive scenario inputs; never accepts raw lease contracts containing counterparty PII, actual dollar payment schedules, tenant/landlord identifying information, GL exports, trial balances, or any employee/customer-identifying data. Local statutory lease accounting conclusions require verification with qualified local auditors.",
+    "last_verified": "2026-06-01",
+    "path": "skills/accounting/lease-accounting-advisor",
+    "author": "github: Raishin",
+    "version": "0.1.0"
+  },
+  {
+    "id": "capital-allocation-advisor",
+    "name": "Capital Allocation Advisor",
+    "type": "skill",
+    "provider": "finance",
+    "harnesses": [
+      "claude-code",
+      "codex",
+      "cursor",
+      "gemini",
+      "kiro",
+      "other"
+    ],
+    "summary": "Multi-jurisdiction reference framework for corporate capital allocation, investment appraisal (NPV, IRR, MIRR, payback, profitability index), cost of capital (WACC, CAPM, hurdle rates), M&A valuation methods (DCF, trading comparables, precedent transactions, accretion/dilution analysis), capital return policy (dividends vs. buybacks vs. reinvestment with ROIC > WACC test), and sensitivity/scenario analysis. Jurisdictional and tax overlays for US, EU, UK, Japan, China, India, and Australia.",
+    "source_type": "original",
+    "category": "finance",
+    "execution_tier": "read-only-runtime",
+    "oauth_scopes": [],
+    "mcp_servers": [],
+    "run_as_permissions": {
+      "required": [],
+      "denied": []
+    },
+    "official_docs": [
+      "https://pages.stern.nyu.edu/~adamodar/New_Home_Page/datafile/wacc.html",
+      "https://pages.stern.nyu.edu/~adamodar/New_Home_Page/datafile/betas.html",
+      "https://pages.stern.nyu.edu/~adamodar/New_Home_Page/datafile/ctryprem.html"
+    ],
+    "security_notes": "Advisory educational framework only \u2014 never executes, simulates, or proposes financial transactions, capital allocations, or investment decisions on behalf of users. Never accepts MNPI (material non-public information), counterparty identities under confidentiality, specific confidential deal terms, live market or FX rates for transactions, bank account numbers, or payment instructions. Does not constitute investment advice, a fairness opinion, or a formal valuation conclusion for any regulatory or transactional purpose. Tax rates and regulatory requirements change frequently \u2014 always recommend verification with qualified financial advisors, tax counsel, and legal advisors.",
+    "last_verified": "2026-06-01",
+    "path": "skills/finance/capital-allocation-advisor",
+    "author": "github: Raishin",
+    "version": "0.1.0"
+  },
+  {
+    "id": "consolidation-intercompany-advisor",
+    "name": "Consolidation & Intercompany Advisor",
+    "type": "skill",
+    "provider": "accounting",
+    "harnesses": [
+      "claude-code",
+      "codex",
+      "cursor",
+      "gemini",
+      "kiro",
+      "other"
+    ],
+    "summary": "Multi-jurisdiction reference framework for consolidation scope determination and intercompany elimination advisory. Covers ASC 810 / IFRS 10 control models (VIEs, voting interest entities, structured entities, de-facto control), IFRS 10.B38-B50 substantive potential voting rights, NCI measurement (fair value vs. proportionate share \u2014 IFRS 3.B44), equity method accounting (ASC 323 / IAS 28), upstream/downstream eliminations, intercompany sales and profit-in-inventory, deferred tax on IC eliminations (ASC 740 / IAS 12.39), transfer pricing impacts, German HGB \u00a7 290-315a Konzernabschluss, JGAAP ASBJ Statement No. 22, CAS 33, Ind AS 110, and adversarial consolidation scenarios.",
+    "source_type": "original",
+    "category": "accounting",
+    "execution_tier": "read-only-runtime",
+    "oauth_scopes": [],
+    "mcp_servers": [],
+    "run_as_permissions": {
+      "required": [],
+      "denied": []
+    },
+    "official_docs": [
+      "https://asc.fasb.org/810",
+      "https://asc.fasb.org/323",
+      "https://www.ifrs.org/content/dam/ifrs/publications/html-standards/english/2024/issued/ifrs10.html"
+    ],
+    "security_notes": "Advisory only \u2014 never posts consolidation journal entries or elimination entries to any GL or ERP. Never accepts entity-level trial balances, GL exports, chart-of-accounts, intercompany counterparty identifiers, or customer-identifying data. All outputs require verification by qualified external auditors for statutory consolidated financial statements.",
+    "last_verified": "2026-06-02",
+    "path": "skills/accounting/consolidation-intercompany-advisor",
+    "author": "github: Raishin",
+    "version": "0.1.0"
+  },
+  {
+    "id": "fx-translation-advisor",
+    "name": "FX Translation Advisor",
+    "type": "skill",
+    "provider": "accounting",
+    "harnesses": [
+      "claude-code",
+      "codex",
+      "cursor",
+      "gemini",
+      "kiro",
+      "other"
+    ],
+    "summary": "Multi-jurisdiction reference framework for foreign currency translation and remeasurement. Covers functional currency determination (ASC 830-10-45 / IAS 21.9\u201321.14), translation vs. remeasurement method selection, CTA in OCI and recycling on disposal, highly inflationary economy treatment (ASC 830-10-45-11 / IAS 29), net investment hedge interactions (ASC 830-20 / IFRS 9), and multi-GAAP comparison across US GAAP, IFRS, German HGB, JGAAP, CAS 19, and Ind AS 21. Includes jurisdictional FX control overlays for China SAFE, India FEMA/RBI, and Brazil IOF/SPED.",
+    "source_type": "original",
+    "category": "finance",
+    "execution_tier": "read-only-runtime",
+    "oauth_scopes": [],
+    "mcp_servers": [],
+    "run_as_permissions": {
+      "required": [],
+      "denied": []
+    },
+    "official_docs": [
+      "https://asc.fasb.org/830",
+      "https://www.ifrs.org/content/dam/ifrs/publications/html-standards/english/2024/issued/ias21.html",
+      "https://www.ifrs.org/content/dam/ifrs/publications/html-standards/english/2024/issued/ias29.html"
+    ],
+    "security_notes": "Advisory only \u2014 never posts FX translation or remeasurement journal entries to any GL or ERP. Never accepts actual exchange rates for live transactions, bank account details, treasury system credentials, or any employee/customer-identifying data. FX rates used in illustrations are hypothetical. Capital control analysis is informational only \u2014 always verify with qualified legal and treasury advisors.",
+    "last_verified": "2026-06-02",
+    "path": "skills/accounting/fx-translation-advisor",
+    "author": "github: Raishin",
+    "version": "0.1.0"
+  },
+  {
+    "id": "transfer-pricing-pillar-two-advisor",
+    "name": "Transfer Pricing & Pillar Two Advisor",
+    "type": "skill",
+    "provider": "finance",
+    "harnesses": [
+      "claude-code",
+      "codex",
+      "cursor",
+      "gemini",
+      "kiro",
+      "other"
+    ],
+    "summary": "Multi-jurisdiction reference framework for OECD transfer pricing (arm's length principle Art. 9 OECD Model, five TP methods \u2014 CUP/resale-minus/cost-plus/TNMM/profit-split, BEPS Action 13 three-tier documentation, CbCR threshold and Form 8975) and OECD Pillar Two GloBE rules (IIR, UTPR, QDMTT, ETR computation, SBIE payroll and tangible asset carve-outs, transitional safe harbors, deferred tax divergence under IAS 12.4A vs. ASC 740). Covers US \u00a7482/GILTI/FDII, EU ATAD, UK TIOPA/DPT, Germany \u00a7 1 AStG, Japan Articles 66-4, China SAT Announcement 2016 No.42, and India Section 92-92F.",
+    "source_type": "original",
+    "category": "finance",
+    "execution_tier": "read-only-runtime",
+    "oauth_scopes": [],
+    "mcp_servers": [],
+    "run_as_permissions": {
+      "required": [],
+      "denied": []
+    },
+    "official_docs": [
+      "https://www.oecd.org/en/topics/sub-issues/transfer-pricing.html",
+      "https://www.oecd.org/tax/beps/beps-actions/action13/",
+      "https://www.oecd.org/tax/beps/global-anti-base-erosion-model-rules-pillar-two.htm"
+    ],
+    "security_notes": "Advisory framework only \u2014 not tax advice and not a formal transfer pricing study. Never accepts entity-specific transaction data, actual TP documentation (master file/local file), CbCR data, deal-specific confidential terms, customer/counterparty identifiers, or any MNPI. All conclusions require verification with qualified international tax counsel and external advisors. Does not constitute a formal APA submission or competent authority position.",
+    "last_verified": "2026-06-02",
+    "path": "skills/finance/transfer-pricing-pillar-two-advisor",
+    "author": "github: Raishin",
+    "version": "0.1.0"
+  },
+  {
+    "id": "hedge-accounting-advisor",
+    "name": "Hedge Accounting Advisor",
+    "type": "skill",
+    "provider": "accounting",
+    "harnesses": [
+      "claude-code",
+      "codex",
+      "cursor",
+      "gemini",
+      "kiro",
+      "other"
+    ],
+    "summary": "Multi-jurisdiction hedge accounting reference framework covering ASC 815 (US GAAP) and IFRS 9 hedge designation, effectiveness testing (80-125% vs. economic relationship), OCI mechanics for fair value / cash flow / net investment hedges, IFRS 9 rebalancing, cost-of-hedging approach (IFRS 9.6.5.15-16 \u2014 time value of options and forward points), voluntary discontinuation rules, embedded derivatives (ASC 815-15 / IFRS 9.4.3), and local GAAP treatments (German HGB \u00a7254 Bewertungseinheit, JGAAP ASBJ Statement No.10, CAS 24, Ind AS 109). Multi-jurisdiction comparison table across all frameworks.",
+    "source_type": "original",
+    "category": "finance",
+    "execution_tier": "read-only-runtime",
+    "oauth_scopes": [],
+    "mcp_servers": [],
+    "run_as_permissions": {
+      "required": [],
+      "denied": []
+    },
+    "official_docs": [
+      "https://asc.fasb.org/815",
+      "https://www.ifrs.org/content/dam/ifrs/publications/html-standards/english/2024/issued/ifrs9.html",
+      "https://www.ifrs.org/content/dam/ifrs/publications/html-standards/english/2024/issued/ias39.html"
+    ],
+    "security_notes": "Advisory only \u2014 never posts hedge journal entries or OCI entries to any GL or ERP. Never accepts actual derivative contract terms with counterparty details, live market rates for hedging decisions, bank/broker credentials, ISDA master agreement data, or employee/customer-identifying information.",
+    "last_verified": "2026-06-02",
+    "path": "skills/accounting/hedge-accounting-advisor",
+    "author": "github: Raishin",
+    "version": "0.1.0"
+  },
+  {
+    "id": "indirect-tax-einvoicing-advisor",
+    "name": "Indirect Tax & E-Invoicing Advisor",
+    "type": "skill",
+    "provider": "accounting",
+    "harnesses": [
+      "claude-code",
+      "codex",
+      "cursor",
+      "gemini",
+      "kiro",
+      "other"
+    ],
+    "summary": "Multi-jurisdiction reference framework for indirect tax (VAT/GST) compliance and mandatory electronic invoicing. Covers EU VAT Directive and ViDA digital reporting reform (2030 DRR), country e-invoicing mandates (Italy SDI, France, Germany XRechnung/ZUGFeRD, Poland KSeF, Romania RO e-Factura, Spain VERI*FACTU), Brazil NF-e/NFS-e/CT-e/SPED/ICMS/PIS/COFINS/ISS, India GST e-Invoice IRP with IRN+QR, Mexico CFDI 4.0 via PAC with complementos and cancellation motivos, China Golden Tax Phase IV digital fapiao, UK MTD VAT and MTD ITSA, and Australia Peppol BIS 3.0 e-invoicing and GST/BAS.",
+    "source_type": "original",
+    "category": "finance",
+    "execution_tier": "read-only-runtime",
+    "oauth_scopes": [],
+    "mcp_servers": [],
+    "run_as_permissions": {
+      "required": [],
+      "denied": []
+    },
+    "official_docs": [
+      "https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32006L0112",
+      "https://www.agenziaentrate.gov.it/portale/web/english/nse/businesses/vat-in-italy",
+      "https://einvoice1.gst.gov.in/"
+    ],
+    "security_notes": "Advisory only \u2014 never submits tax returns, e-invoices, or SPED files to any tax authority or clearance platform. Never accepts taxpayer identification numbers (CNPJ, GSTIN, RFC, USt-IdNr), actual invoice data with counterparty details, or credentials for any PAC, IRP, SAT portal, or government e-invoicing system. All compliance conclusions are advisory; formal filings require qualified local tax advisors and certified software providers.",
+    "last_verified": "2026-06-02",
+    "path": "skills/accounting/indirect-tax-einvoicing-advisor",
+    "author": "github: Raishin",
+    "version": "0.1.0"
+  },
+  {
+    "id": "payroll-advisor",
+    "name": "Payroll Advisor",
+    "type": "skill",
+    "provider": "accounting",
+    "harnesses": [
+      "claude-code",
+      "codex",
+      "cursor",
+      "gemini",
+      "kiro",
+      "other"
+    ],
+    "summary": "Multi-jurisdiction payroll accounting reference framework covering compensation expense recognition (ASC 710 / IAS 19), defined contribution plans (ASC 715-70 / IAS 19.49), defined benefit pension plans (ASC 715-30 / IAS 19.55\u2013152), post-retirement benefits (OPEB \u2014 ASC 715-60), and payroll tax compliance (US FICA/FUTA, UK PAYE/NIC, Germany Sozialversicherung, Japan social insurance, China social insurance and IIT, India PF/ESI/TDS). Covers OCI mechanics, re-measurement recycling divergence, actuarial assumptions, and stock-based compensation payroll tax interaction (ASC 718 / IFRS 2).",
+    "source_type": "original",
+    "category": "accounting",
+    "execution_tier": "read-only-runtime",
+    "oauth_scopes": [],
+    "mcp_servers": [],
+    "run_as_permissions": {
+      "required": [],
+      "denied": []
+    },
+    "official_docs": [
+      "https://asc.fasb.org/710",
+      "https://asc.fasb.org/715",
+      "https://www.ifrs.org/content/dam/ifrs/publications/html-standards/english/2024/issued/ias19.html"
+    ],
+    "security_notes": "Advisory only \u2014 never processes payroll, never posts payroll journal entries to any GL or HRIS. Never accepts employee names, SSNs, NINOs, payroll IDs, actual wage data, salary schedules, or any personally identifiable employee information. Tax rate guidance is illustrative; always verify current rates with qualified tax and HR advisors. Does not constitute employment law or benefits advice.",
+    "last_verified": "2026-06-02",
+    "path": "skills/accounting/payroll-advisor",
+    "author": "github: Raishin",
+    "version": "0.1.0"
+  },
+  {
+    "id": "procure-to-pay-advisor",
+    "name": "Procure-to-Pay Advisor",
+    "type": "skill",
+    "provider": "accounting",
+    "harnesses": [
+      "claude-code",
+      "codex",
+      "cursor",
+      "gemini",
+      "kiro",
+      "other"
+    ],
+    "summary": "Multi-jurisdiction reference framework for procure-to-pay (P2P) accounting. Covers PO matching (2-way, 3-way, 4-way), purchase price variance (PPV), GRNI accruals and cutoff, early payment discounts (net vs. gross method), dynamic discounting, supply chain financing reclassification (IFRS IC 2020 / ASC 470 + ASU 2022-04), vendor master controls, 1099/1042-S, GDPR data retention, prepaid assets, purchase commitments (ASC 440 / IAS 37), VAT/GST input credit recovery, blocked input tax, partial exemption, and procurement fraud controls (SoD, three-lines-of-defence, FCPA/UK Bribery Act).",
+    "source_type": "original",
+    "category": "finance",
+    "execution_tier": "read-only-runtime",
+    "oauth_scopes": [],
+    "mcp_servers": [],
+    "run_as_permissions": {
+      "required": [],
+      "denied": []
+    },
+    "official_docs": [
+      "https://asc.fasb.org/210",
+      "https://asc.fasb.org/440",
+      "https://www.ifrs.org/content/dam/ifrs/publications/html-standards/english/2024/issued/ias37.html"
+    ],
+    "security_notes": "Advisory only \u2014 never posts AP journal entries or processes payments. Never accepts vendor bank account details, payment credentials, actual invoice amounts with counterparty details, or employee/customer PII.",
+    "last_verified": "2026-06-02",
+    "path": "skills/accounting/procure-to-pay-advisor",
+    "author": "github: Raishin",
+    "version": "0.1.0"
+  },
+  {
+    "id": "fixed-assets-advisor",
+    "name": "Fixed Assets & Impairment Advisor",
+    "type": "skill",
+    "provider": "accounting",
+    "harnesses": [
+      "claude-code",
+      "codex",
+      "cursor",
+      "gemini",
+      "kiro",
+      "other"
+    ],
+    "summary": "Multi-jurisdiction reference framework for fixed assets, depreciation, and impairment. Covers PP&E recognition (ASC 360 / IAS 16), cost model vs. IFRS revaluation model, componentisation (required under IAS 16.43; optional under US GAAP), borrowing cost capitalisation (ASC 835-20 / IAS 23; optional under HGB \u00a7255), impairment testing (ASC 360-10 two-step vs. IAS 36 single-step with recoverable amount), critical reversibility divergence (US GAAP: not reversible; IFRS: reversible except goodwill), goodwill (ASC 350 / IFRS 3 + IAS 36 \u2014 full vs. partial goodwill), intangibles and R&D (ASC 350/730 vs. IAS 38 development capitalisation), HGB \u00a7253 strict lower of cost or market, JGAAP special depreciation allowances, and tax depreciation interaction (Section 179/bonus depreciation, UK capital allowances, German AfA tables, deferred tax ASC 740 / IAS 12).",
+    "source_type": "original",
+    "category": "finance",
+    "execution_tier": "read-only-runtime",
+    "oauth_scopes": [],
+    "mcp_servers": [],
+    "run_as_permissions": {
+      "required": [],
+      "denied": []
+    },
+    "official_docs": [
+      "https://asc.fasb.org/360",
+      "https://asc.fasb.org/350",
+      "https://www.ifrs.org/content/dam/ifrs/publications/html-standards/english/2024/issued/ias16.html"
+    ],
+    "security_notes": "Advisory only \u2014 never posts depreciation or impairment journal entries to any FA module or GL. Never accepts actual asset registers with asset-identifying codes, acquisition costs, or location data that could expose operational details. Impairment conclusions are advisory; formal impairment analyses require qualified valuers and external auditors.",
+    "last_verified": "2026-06-02",
+    "path": "skills/accounting/fixed-assets-advisor",
+    "author": "github: Raishin",
+    "version": "0.1.0"
+  },
+  {
+    "id": "equity-compensation-advisor",
+    "name": "Equity Compensation Advisor",
+    "type": "skill",
+    "provider": "accounting",
+    "harnesses": [
+      "claude-code",
+      "codex",
+      "cursor",
+      "gemini",
+      "kiro",
+      "other"
+    ],
+    "summary": "Multi-jurisdiction reference framework for equity-based compensation accounting under ASC 718 and IFRS 2. Covers award classification (equity vs. liability), fair value measurement (Black-Scholes, lattice, Monte Carlo), RSUs/PSUs/ESPPs, forfeiture policy, modification accounting (ASC 718-20 / IFRS 2.27-29), tax effects (excess benefits, Section 162(m), ISO/NSO), and country rules for Germany, Japan, China, and India.",
+    "source_type": "original",
+    "category": "finance",
+    "execution_tier": "read-only-runtime",
+    "oauth_scopes": [],
+    "mcp_servers": [],
+    "run_as_permissions": {
+      "required": [],
+      "denied": []
+    },
+    "official_docs": [
+      "https://asc.fasb.org/718",
+      "https://www.ifrs.org/content/dam/ifrs/publications/html-standards/english/2024/issued/ifrs2.html",
+      "https://www.sec.gov/interps/account/sab14.htm"
+    ],
+    "security_notes": "Advisory only \u2014 never posts stock compensation journal entries or processes equity award transactions. Never accepts employee grant details with names/IDs, cap table data, actual grant prices, insider trading windows, or any MNPI relating to stock plans. Does not constitute legal, tax, or securities advice on equity compensation design.",
+    "last_verified": "2026-06-02",
+    "path": "skills/accounting/equity-compensation-advisor",
+    "author": "github: Raishin",
+    "version": "0.1.0"
+  },
+  {
+    "id": "business-combinations-advisor",
+    "name": "Business Combinations Advisor",
+    "type": "skill",
+    "provider": "accounting",
+    "harnesses": [
+      "claude-code",
+      "codex",
+      "cursor",
+      "gemini",
+      "kiro",
+      "other"
+    ],
+    "summary": "Multi-jurisdiction reference framework for business combinations accounting under ASC 805 and IFRS 3. Covers acquirer identification, acquisition date, PPA (consideration transferred, identifiable intangibles, goodwill \u2014 full vs. partial), NCI measurement, deferred tax in PPA, post-combination accounting, measurement period adjustments, common control transactions, and joint venture/operation accounting.",
+    "source_type": "original",
+    "category": "finance",
+    "execution_tier": "read-only-runtime",
+    "oauth_scopes": [],
+    "mcp_servers": [],
+    "run_as_permissions": {
+      "required": [],
+      "denied": []
+    },
+    "official_docs": [
+      "https://asc.fasb.org/805",
+      "https://www.ifrs.org/content/dam/ifrs/publications/html-standards/english/2024/issued/ifrs3.html",
+      "https://www.ifrs.org/content/dam/ifrs/publications/html-standards/english/2024/issued/ias27.html"
+    ],
+    "security_notes": "Advisory only \u2014 never posts acquisition journal entries or PPA entries to any GL or ERP. Never accepts deal-specific confidential terms, actual purchase prices, counterparty identities, or any MNPI. Does not constitute a formal purchase price allocation report, fairness opinion, or valuation conclusion for any regulatory or transactional purpose. All conclusions require verification with qualified external auditors, valuation specialists, and legal advisors.",
+    "last_verified": "2026-06-02",
+    "path": "skills/accounting/business-combinations-advisor",
+    "author": "github: Raishin",
+    "version": "0.1.0"
+  },
+  {
+    "id": "debt-capital-structure-advisor",
+    "name": "Debt & Capital Structure Advisor",
+    "type": "skill",
+    "provider": "finance",
+    "harnesses": [
+      "claude-code",
+      "codex",
+      "copilot",
+      "cursor",
+      "gemini",
+      "kiro"
+    ],
+    "summary": "Multi-jurisdiction reference framework for debt and capital structure advisory: optimal capital structure theory (M&M, trade-off, pecking order), leverage and credit metrics, debt instruments (RCF, TLA/TLB, HY bonds, convertibles, mezzanine), covenant analysis (maintenance vs. incurrence, DSCR, restricted payments), refinancing and maturity wall management, WACC optimization, Basel III/IV capital requirements, liability management, rating agency methodologies (S&P/Moody's/Fitch), and ESG-linked financing (SLBs/SLLs, green bonds ICMA GBP). Advisory only.",
+    "source_type": "original",
+    "category": "finance",
+    "execution_tier": "read-only-runtime",
+    "oauth_scopes": [],
+    "mcp_servers": [],
+    "run_as_permissions": {
+      "required": [],
+      "denied": []
+    },
+    "official_docs": [
+      "https://www.bis.org/publ/bcbs189.pdf",
+      "https://www.bis.org/bcbs/publ/d424.htm",
+      "https://www.icmagroup.org/sustainable-finance/the-principles-guidelines-and-handbooks/green-bond-principles-gbp/",
+      "https://www.icmagroup.org/sustainable-finance/the-principles-guidelines-and-handbooks/sustainability-linked-bond-principles-slbp/",
+      "https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32023R2631"
+    ],
+    "security_notes": "Advisory only \u2014 never executes transactions, accesses banking systems, or writes to any system of record. Never accepts MNPI, live deal terms, live market pricing for execution, or bank credentials. Not investment advice or a fairness opinion.",
+    "last_verified": "2026-06-03",
+    "path": "skills/finance/debt-capital-structure-advisor",
+    "author": "github: Raishin",
+    "version": "0.1.0"
+  },
+  {
+    "id": "fpa-forecasting-advisor",
+    "name": "FP&A Forecasting & Budgeting Advisor",
+    "provider": "finance",
+    "category": "finance",
+    "execution_tier": "read-only-runtime",
+    "lifecycle": "experimental",
+    "summary": "Driver-based budgeting, rolling forecasts, ZBB, LRP, xP&A, variance analysis, MD&A support. US GAAP/IFRS/FRS 102.",
+    "path": "skills/finance/fpa-forecasting-advisor",
+    "type": "skill",
+    "source_type": "original",
+    "version": "0.1.0",
+    "last_verified": "2026-06-03",
+    "harnesses": [
+      "claude-code",
+      "codex",
+      "copilot",
+      "cursor",
+      "gemini",
+      "kiro"
+    ],
+    "official_docs": [
+      "https://asc.fasb.org/",
+      "https://www.ifrs.org/",
+      "https://www.cgma.org/"
+    ],
+    "security_notes": "Advisory only. Never accepts MNPI or confidential budget figures."
+  },
+  {
+    "id": "working-capital-advisor",
+    "name": "Finance Working Capital Advisor",
+    "provider": "finance",
+    "category": "finance",
+    "execution_tier": "read-only-runtime",
+    "lifecycle": "experimental",
+    "summary": "CCC, DSO/DPO/DIO, AR/AP, inventory, 13-week cash forecasting, SCF, ABL, ASC 860/IFRS 9. US GAAP/IFRS/APAC.",
+    "path": "skills/finance/working-capital-advisor",
+    "type": "skill",
+    "source_type": "original",
+    "version": "0.1.0",
+    "last_verified": "2026-06-03",
+    "harnesses": [
+      "claude-code",
+      "codex",
+      "copilot",
+      "cursor",
+      "gemini",
+      "kiro"
+    ],
+    "official_docs": [
+      "https://asc.fasb.org/",
+      "https://www.ifrs.org/"
+    ],
+    "security_notes": "Advisory only. Never accepts customer-identifying AR data or payment instructions."
   }
-]
+]