@raishin/vanguard-frontier-agentic 2.7.1 → 2.9.0

package/skills/accounting/accounting-maestro/SKILL.md

@@ -0,0 +1,87 @@
+---
+name: accounting-maestro
+description: Route accounting questions to the narrowest specialist in the catalog. Use when you do not already know the specialist needed. Not for direct accounting answers; Maestro classifies, dispatches, and synthesizes only. Dispatches single agent for focused tasks, parallel team (max 3) for multi-domain tasks. Never auto-dispatches any write-capable agent — requires explicit human confirmation before routing to any agent with ledger or ERP write access.
+allowed-tools: Agent Skill Read Grep Glob
+metadata:
+  author: "github: Raishin"
+  version: "0.1.0"
+  updated: "2026-06-01"
+  category: finance
+  lifecycle: experimental
+---
+
+# Accounting Maestro — Routing Skill
+
+## Purpose
+
+The Accounting Maestro routes all accounting tasks to the narrowest matching specialist. Never answer accounting questions directly; always route.
+
+## Domain Map
+
+| Task type | Route to | Example query |
+|---|---|---|
+| Revenue recognition, ASC 606, IFRS 15, performance obligations, variable consideration, principal vs. agent, license type, contract modification, standalone selling price | `accounting-revenue-recognition-advisor-agent` | "We have a SaaS contract with variable consideration and multiple performance obligations. How do we allocate the transaction price to each performance obligation under ASC 606, and what standalone selling price methods are acceptable?" |
+| Financial close, month-end/quarter-end/year-end checklist, filing deadlines, R2R workflow, reconciliation review, GAAP variant impact, intercompany elimination, FX translation, deferred tax, cutoff errors | `accounting-close-cycle-advisor-agent` | "What is the recommended checklist for month-end close, and how do we manage cutoff errors and filing deadline tracking across our entities?" |
+| Income tax provision, ASC 740, IAS 12, deferred tax assets/liabilities, valuation allowance, uncertain tax positions (FIN 48/IFRIC 23), Pillar Two GloBE, effective tax rate reconciliation, APB 23 reinvestment assertion | `accounting-tax-provision-advisor-agent` | "How do we compute the deferred tax asset and valuation allowance position under ASC 740, and how should we disclose uncertain tax positions in our annual filing?" |
+| Lease accounting, ASC 842, IFRS 16, right-of-use asset, lease liability, discount rate, lessor classification, short-term/low-value exemptions, lease modification, sale-leaseback, FRS 102/JGAAP/CAS/Ind AS lease rules | `accounting-lease-accounting-advisor-agent` | "We entered a sale-leaseback arrangement for our headquarters. How do we determine whether the transfer qualifies as a sale under ASC 842 and measure the resulting right-of-use asset and lease liability?" |
+| Consolidation, ASC 810, IFRS 10, VIE, primary beneficiary, de-facto control, NCI measurement, equity method (ASC 323/IAS 28), intercompany eliminations, deferred tax on IC profit, investment entity exception | `accounting-consolidation-intercompany-advisor-agent` | "We have a variable interest entity where we are the primary beneficiary. How do we apply ASC 810 for consolidation, and what intercompany elimination entries are required for upstream inventory sales to the VIE?" |
+| FX translation, ASC 830, IAS 21, functional vs presentation currency, temporal method, CTA in OCI, remeasurement gains/losses, highly inflationary economies (IAS 29), China SAFE, India FEMA | `accounting-fx-translation-advisor-agent` | "How do I compute the cumulative translation adjustment when remeasuring our subsidiary's functional currency under IAS 21?" |
+| Hedge accounting, ASC 815, IFRS 9, fair value hedge, cash flow hedge, net investment hedge, effectiveness testing, OCI mechanics, IFRS 9 rebalancing, cost-of-hedging, HGB Bewertungseinheit, JGAAP deferral hedge, embedded derivatives | `accounting-hedge-accounting-advisor-agent` | "How do I document hedge designation and run effectiveness testing for a cash flow hedge under ASC 815?" |
+| Indirect tax, VAT, GST, e-invoicing mandates, EU ViDA, Brazil NF-e/SPED/ICMS/PIS-COFINS, India GST IRP/TDS, Mexico CFDI 4.0, China fapiao/Golden Tax, UK MTD VAT/ITSA, Australia GST/Peppol | `accounting-indirect-tax-einvoicing-advisor-agent` | "Our company must comply with EU ViDA e-invoicing requirements and the Mexico CFDI 4.0 mandate. What are the technical and VAT compliance obligations for real-time invoice clearance?" |
+| Payroll accounting, compensation expense, ASC 710/715, IAS 19, defined benefit/contribution plans, OPEB, pension OCI, actuarial assumptions, FICA/FUTA/PAYE/NIC/Sozialversicherung | `accounting-payroll-advisor-agent` | "How do we account for payroll accounting entries for a defined benefit pension plan, including the net periodic pension cost components and actuarial remeasurement under IAS 19?" |
+| Procure-to-pay, purchase orders, 2-way/3-way/4-way matching, GRNI accruals, AP accounting, supply chain financing, vendor controls, FCPA/UK Bribery Act, VAT input credit | `accounting-procure-to-pay-advisor-agent` | "We are redesigning our procure-to-pay process. How should we set up three-way match controls between purchase orders, GRNI, and vendor invoices to ensure accounts payable accrual accuracy?" |
+| Fixed assets, PP&E, ASC 360/350, IAS 16/36/38, IFRS revaluation model, componentisation, impairment (US GAAP not reversible/IFRS reversible), goodwill, R&D capitalisation (ASC 730 vs IAS 38) | `accounting-fixed-assets-advisor-agent` | "We need to assess whether to capitalize software development costs under ASC 360 versus expense them, and how to determine the appropriate depreciation method for our newly acquired fixed assets." |
+| Equity compensation, stock options, RSUs, PSUs, ESPPs, ASC 718, IFRS 2, Black-Scholes/Monte Carlo, OCI mechanics, tax windfall/shortfall, ISO/NSO, SEBI ESOP | `accounting-equity-compensation-advisor-agent` | "We granted RSU awards with a market condition. How do we measure the grant-date fair value using a Monte Carlo simulation and recognize stock-based compensation expense under ASC 718?" |
+| Business combinations, M&A accounting, ASC 805, IFRS 3, purchase price allocation, goodwill full vs partial, NCI, identifiable intangibles, deferred tax in PPA, measurement period, provisional PPA | `accounting-business-combinations-advisor-agent` | "We completed a business combination last quarter. How do we perform purchase price allocation under ASC 805 and identify all identifiable intangible assets for recognition separate from goodwill?" |
+| Audit evidence, SOX control documentation | *(expand catalog)* | — |
+
+## Boundary Resolution
+
+Closely related domains have explicit ownership rules to prevent cross-routing:
+
+| Question shape | Correct domain | Notes |
+|---|---|---|
+| Hedge mechanics — designating hedges, effectiveness testing, OCI deferral, hedge documentation | `hedge-accounting` (ASC 815 / IFRS 9) | FX *exposure* strategy and treasury liquidity belong to the **Finance Maestro's treasury-liquidity agent**, not here |
+| Financial statement currency translation, CTA computation, functional vs. presentation currency, remeasurement | `fx-translation` (ASC 830 / IAS 21) | If the question is about *hedging* FX risk (i.e., cash flow hedge on a foreign-currency exposure), route to `hedge-accounting` instead |
+| Pillar Two top-up tax deferred tax, GloBE deferred tax, IAS 12 / ASC 740 income tax provision | `tax-provision` | The phrase "Pillar Two deferred tax" is owned exclusively by this domain; do not route to `fx-translation` or `consolidation-intercompany` |
+| FX liquidity, cash hedging strategy, FX risk appetite, treasury policy | **Finance Maestro — treasury-liquidity agent** | Out of scope for the Accounting Maestro entirely |
+
+**Summary of the three most common boundary errors and their correct resolution:**
+
+1. **Hedge vs. FX-translation:** A question about *how to translate* subsidiary financials → `fx-translation`. A question about *designating and testing a hedge instrument* → `hedge-accounting`.
+2. **Pillar Two vs. consolidation:** Pillar Two deferred tax is an income-tax provision question → `tax-provision`, even when it arises in a multi-entity consolidation context.
+3. **FX exposure strategy vs. hedge mechanics:** Treasury deciding *whether* to hedge an FX exposure belongs to the Finance Maestro; *accounting for* the hedge relationship belongs to `hedge-accounting`.
+
+## When NOT to use
+
+Use Maestro only when you do not already know which specialist you need. Bypass Maestro when you already know the exact catalog agent ID to invoke.
+
+## Routing Rules
+
+- Single domain → one specialist; keep the routing header to 3 lines.
+- Multi-domain (2+ clear signals) → parallel specialists, hard ceiling of 3.
+- Any request implying write access to a ledger, ERP, or accounting system → live-guard gate (refuse; surface to human operator).
+- All questions — including "explain", "describe", "compare", or "summarize" — are subject to routing. Never answer accounting questions directly.
+- If the task contains no recognizable domain signals, ask one clarifying question. Do not answer directly.
+- Route only to agent IDs that appear literally in the routing table above or in `catalog/agents.json`.
+- Label claims as `documentation-based` or `inference`.
+- No raw financial statements, trial balances, customer names, or revenue amounts accepted.
+
+## Response Shape
+
+```
+Route: <agent-name(s)>
+Reason: <one sentence>
+Mode: <single | parallel(N) | live-guard-gate>
+```
+
+Followed by: dispatched specialist output (synthesized), then recommended next actions and advisory note.
+
+## Safety Checklist
+
+Before every dispatch:
+- [ ] Agent ID exists in `catalog/agents.json`
+- [ ] Agent execution tier is `read-only-runtime`
+- [ ] No financial data beyond classification minimum was accepted
+- [ ] All outputs will be labeled `advisory`
+- [ ] No write-capable agent will be dispatched without explicit human confirmation

package/skills/accounting/accounting-maestro/metadata.json

@@ -0,0 +1,12 @@
+{
+  "id": "accounting-maestro",
+  "name": "Accounting Maestro Routing Skill",
+  "type": "skill",
+  "category": "finance",
+  "version": "0.1.0",
+  "author": "github: Raishin",
+  "lifecycle": "experimental",
+  "path": "skills/accounting/accounting-maestro",
+  "description": "Routing logic, domain map, and safety protocol for the accounting domain maestro agent.",
+  "companion_agents": ["accounting-maestro-agent"]
+}

package/skills/accounting/business-combinations-advisor/README.md

@@ -0,0 +1,25 @@
+# Business Combinations Advisor Skill
+
+Multi-jurisdiction reference framework for business combinations accounting under ASC 805 and IFRS 3.
+
+## Coverage
+
+- Acquisition method: acquirer identification (ASC 805-10-55 / IFRS 3.B14–B18); reverse acquisition indicators; acquisition date determination
+- Consideration transferred: cash, equity (market price at acquisition date), contingent consideration (fair value at acquisition date; subsequent P&L re-measurement); step acquisitions (remeasure previously held interest)
+- Identifiable intangibles: separability / contractual-legal criteria; customer lists, technology, trade names, non-competes; IPR&D (capitalise under ASC 805; conditional capitalisation under IFRS 3 / IAS 38)
+- Goodwill: full goodwill (US GAAP required) vs. partial goodwill (IFRS 3 choice); bargain purchase gain; subsequent accounting (no amortisation under US GAAP/IFRS/CAS/Ind AS; amortisation under HGB/JGAAP)
+- NCI measurement: fair value vs. proportionate share of net identifiable assets; impact on goodwill
+- Deferred tax in PPA: temporary differences on fair value step-ups; no initial recognition exception; gross-up calculation for intangibles
+- Post-combination: acquisition costs expensed; restructuring costs; pre-existing relationships; indemnification assets
+- Measurement period: provisional PPA; ≤12 months; retrospective restatement of comparatives
+- Common control transactions: ASC 805-50 predecessor basis; IFRS policy choice; JGAAP/CAS carrying amount basis
+- Joint ventures: equity method (ASC 323 / IFRS 11); proportionate consolidation for joint operations (IFRS 11)
+- Multi-jurisdiction: US GAAP (ASC 805/350); IFRS (IFRS 3/IAS 27/28/36); German HGB; JGAAP (ASBJ No.21); China CAS 20; Ind AS 103
+
+## Companion Agent
+
+`accounting-business-combinations-advisor-agent`
+
+## Standards Cited
+
+ASC 805, ASC 350, ASC 720, ASC 740, ASC 323, IFRS 3, IAS 12, IAS 27, IAS 28, IAS 36, IAS 38, IFRS 11, German HGB §§ 301–309, JGAAP ASBJ No.21, China CAS 20, Ind AS 103

package/skills/accounting/business-combinations-advisor/SKILL.md

@@ -0,0 +1,268 @@
+---
+name: business-combinations-advisor
+description: Multi-jurisdiction business combinations reference framework covering acquisition accounting, purchase price allocation, goodwill, and post-combination integration under ASC 805 and IFRS 3.
+allowed-tools: Skill Read WebFetch Glob
+metadata:
+  author: "github: Raishin"
+  version: "0.1.0"
+  updated: "2026-06-02"
+  category: finance
+  lifecycle: experimental
+---
+
+# Business Combinations Advisor — Reference Skill
+
+## Purpose
+
+Provide the complete multi-jurisdiction framework for business combinations advisory — from acquirer identification and acquisition date determination through purchase price allocation, goodwill measurement, NCI, deferred tax in PPA, post-combination accounting, and common-control transactions.
+
+---
+
+## Part 1: The Acquisition Method — ASC 805 / IFRS 3
+
+### Step 1: Identify the Acquirer
+
+The acquirer is the entity that obtains control of the acquiree (ASC 805-10-55 / IFRS 3.B14–B18).
+
+**Reverse acquisition indicators** (when legal acquiree is the accounting acquirer):
+- The former owners of the legal acquiree obtain the majority of the voting rights of the combined entity.
+- The composition of the governing body is dominated by former owners of the legal acquiree.
+- Management of the legal acquiree comprises the majority of management of the combined entity.
+- The combination is effected at a premium over the fair value of the legal acquirer.
+- The larger entity is the legal acquiree.
+
+Source: ASC 805-10-55-11 / IFRS 3.B14–B18
+
+### Step 2: Determine the Acquisition Date
+
+The acquisition date is the date on which the acquirer obtains control — generally the closing date when consideration is transferred and the acquiree's assets are received and liabilities assumed (ASC 805-10-25-6 / IFRS 3.9).
+
+### Step 3: Recognise and Measure Identifiable Assets and Liabilities
+
+At the acquisition date, recognise:
+- **All identifiable assets acquired and liabilities assumed** that meet the Framework definitions, even if not recognised by the acquiree (e.g., internally developed intangibles).
+- **At fair value** as of the acquisition date, except for specific exceptions (e.g., deferred tax — IAS 12/ASC 740; employee benefits — IAS 19/ASC 715; operating leases — IFRS 16/ASC 842).
+- **No recognition** of restructuring provisions or future losses of the acquiree as of the acquisition date (ASC 805-20-25-1 / IFRS 3.11).
+
+---
+
+## Part 2: Consideration Transferred and PPA
+
+### Consideration Components
+
+| Component | Measurement | Key Notes |
+|---|---|---|
+| Cash | Face value | Straightforward |
+| Equity issued | Fair value of shares at **acquisition date** market price | Not at announcement date |
+| Contingent consideration | **Fair value at acquisition date** | Subsequent changes through P&L (not goodwill) under ASC 805-30-35 / IFRS 3.58 |
+| Replacement awards (share-based) | Portion attributable to pre-combination service = purchase price; portion for post-combination service = compensation cost | ASC 805-30-25-3 / IFRS 3.B55–B62 |
+
+### Step Acquisitions (Business Combination Achieved in Stages)
+
+1. Remeasure the previously held equity interest in the acquiree to **fair value at the acquisition date**.
+2. Recognise the resulting gain or loss in P&L.
+3. Include that remeasured fair value in the consideration transferred to calculate goodwill.
+
+Source: ASC 805-10-25-10 / IFRS 3.42
+
+### Contingent Consideration — Post-Acquisition Remeasurement
+
+- Equity-classified contingent consideration: **Not remeasured** (settled in own shares, classified as equity).
+- Liability-classified contingent consideration: **Remeasured at fair value each reporting date; change goes through P&L**.
+- Common error: routing post-acquisition changes in contingent consideration to goodwill (prohibited under both ASC 805 and IFRS 3).
+
+---
+
+## Part 3: Identifiable Intangibles
+
+### Recognition Criteria (ASC 805-20 / IFRS 3.B31–B40)
+
+Recognise separately from goodwill if the asset meets either:
+- **Separability criterion**: can be separated from the entity and sold, transferred, licensed, rented, or exchanged.
+- **Contractual-legal criterion**: arises from contractual or other legal rights, regardless of separability.
+
+### Common Intangibles Recognised in PPA
+
+| Category | Examples | Typical Valuation Method |
+|---|---|---|
+| Customer-related | Customer lists, customer relationships, order backlog | Multi-period excess earnings (MPEEM) |
+| Technology-based | Developed technology, patents, databases | Relief from royalty; cost approach |
+| Marketing-related | Trade names, trademarks, internet domain names | Relief from royalty |
+| Contract-based | Licensing agreements, non-compete agreements, franchise agreements | Incremental cash flow approach |
+| Artistic-related | Copyrights, literary works | Relief from royalty |
+
+### In-Process Research & Development (IPR&D)
+
+| Standard | Treatment |
+|---|---|
+| ASC 805 (US GAAP) | Capitalise as an indefinite-lived intangible asset at acquisition date; do not amortise until project complete or abandoned; test for impairment annually (ASC 805-20-25-9) |
+| IFRS 3 | Recognise at fair value if it meets identifiability criteria; capitalise if criteria in IAS 38.57 are met (technical feasibility, intention to complete, ability to use/sell, probable future economic benefits, adequate resources); expense if criteria not met |
+
+---
+
+## Part 4: Goodwill
+
+### Goodwill Calculation
+
+```
+Goodwill = Consideration Transferred
+         + Fair Value of NCI
+         + Fair Value of Previously Held Interest (if step acquisition)
+         − Fair Value of Net Identifiable Assets Acquired
+```
+
+### Full Goodwill vs. Partial Goodwill (IFRS 3.19)
+
+| Method | US GAAP | IFRS 3 |
+|---|---|---|
+| Full goodwill | **Required**: NCI measured at FV → goodwill includes NCI's share | **Choice** (election per transaction): NCI at FV |
+| Partial goodwill | Not permitted | **Choice** (election per transaction): NCI at proportionate share of net identifiable assets → goodwill = only acquirer's share |
+
+**Impact**: Full goodwill increases both goodwill and NCI on the balance sheet. Impairment losses on full-goodwill entities are allocated between the parent and NCI.
+
+### Bargain Purchase (Negative Goodwill)
+
+If consideration + NCI FV + previously held interest < fair value of net identifiable assets:
+1. Reassess fair values of all identified assets and liabilities.
+2. If a deficit remains after reassessment, recognise a **gain in P&L** at the acquisition date.
+
+Source: ASC 805-30-25-2 / IFRS 3.34–36
+
+### Goodwill Subsequent Accounting
+
+| Standard | Subsequent Measurement |
+|---|---|
+| US GAAP (ASC 350-20) | **No amortisation**; annual impairment test (or more frequently if triggering events occur); private companies may elect amortisation over 10 years (ASU 2014-02) |
+| IFRS (IAS 36) | **No amortisation**; annual impairment test; impairment losses not reversed |
+| German HGB | **Amortise** over useful life (default 10 years if not reliably estimable) |
+| JGAAP (ASBJ No.21) | **Amortise** over ≤ 20 years on a straight-line basis |
+| CAS 20 (China) | **No amortisation**; annual impairment test (similar to IFRS) |
+| Ind AS 103 | **No amortisation**; annual impairment (identical to IFRS 3 / IAS 36) |
+
+---
+
+## Part 5: Non-Controlling Interests (NCI)
+
+| Option | Measurement | Goodwill Impact |
+|---|---|---|
+| Fair value (full goodwill) | NCI FV = NCI % × implied entity value | Full goodwill includes NCI's proportionate share |
+| Proportionate share of net identifiable assets | NCI % × FV of net identifiable assets | Partial goodwill = only acquirer's share |
+
+**IFRS 3.19 choice** is made on a transaction-by-transaction basis; an entity may use full goodwill for one acquisition and partial for another.
+
+US GAAP requires full goodwill in all cases (ASC 805-20-30-7).
+
+---
+
+## Part 6: Deferred Tax in Purchase Price Allocation
+
+**No initial recognition exception in business combinations** (ASC 740-10-25-16 / IAS 12.15 exception does not apply to business combinations).
+
+### Key Steps
+
+1. **Identify temporary differences** created by fair value step-ups (e.g., intangibles stepped up above tax basis).
+2. **Recognise deferred tax liability** on the fair value excess over tax basis of acquired assets.
+3. **Gross up the intangible**: The DTA/DTL from the step-up changes the fair value allocation and goodwill.
+   - Example: Intangible FV = $100, tax basis = $0. DTL at 25% = $25. Intangible reported = $100; DTL = $25; goodwill increases by $25 (to absorb the DTL).
+4. **No iterative calculation required** under ASC 740; under IAS 12, the gross-up creates a circular calculation that must be resolved directly.
+
+Source: ASC 740-10-25-16; IAS 12.66
+
+---
+
+## Part 7: Post-Combination Accounting
+
+### Integration Costs
+
+Acquisition-related costs (advisory fees, legal fees, due diligence) are **expensed as incurred** — not added to consideration transferred (ASC 805-10-25-23 / IFRS 3.53).
+
+Restructuring costs expected post-acquisition are **expensed as incurred** in post-combination periods. They are not recognised as a liability at acquisition date unless the acquiree had an existing obligation at the acquisition date.
+
+### Pre-Existing Relationships
+
+If the acquirer and acquiree had a pre-existing relationship (e.g., supplier contract, licensing arrangement):
+- Settle the relationship separately from the business combination.
+- Gain/loss on settlement recognised in P&L.
+- Do not include in consideration transferred.
+
+Source: ASC 805-10-25-20 / IFRS 3.B50–B53
+
+### Indemnification Assets
+
+If the seller contractually indemnifies the acquirer for a specific uncertainty (e.g., contingent liability): Recognise an indemnification asset at the same amount as the indemnified item. Measure on the same basis as the indemnified liability (ASC 805-20-25-27 / IFRS 3.27–28).
+
+### Measurement Period Adjustments
+
+**Measurement period**: Up to 12 months after the acquisition date to finalise the PPA (ASC 805-10-25-13 / IFRS 3.45).
+
+- **Provisional PPA**: Recognise provisional amounts where fair values are not yet determined.
+- **Adjustments**: Retrospectively adjust provisional amounts; restate comparatives.
+- **After measurement period closes**: Changes are recognised prospectively in P&L (not retrospective).
+
+**M&A closes mid-quarter-close — adversarial scenario**:
+- Flag new entity in consolidation system immediately on acquisition date.
+- Apply provisional PPA; do not delay consolidation.
+- Restate prior-period comparatives when final PPA adjustments are made within the measurement period.
+- Deferred tax on provisional intangibles: use best estimate; adjust when final PPA received.
+
+---
+
+## Part 8: Common Control Transactions
+
+| Framework | Treatment |
+|---|---|
+| US GAAP (ASC 805-50) | **Predecessor / historical cost basis** — no fair value step-up; financial statements restated for all periods presented as if combination occurred at earliest period shown |
+| IFRS | **No specific standard**; entity applies a policy choice (historical cost or acquisition method); IFRIC agenda decision (2019) confirmed acquisition method is permitted but not required |
+| German HGB | Pooling of interests (Interessenzusammenführung) abolished; Erwerbsmethode (acquisition method) required for all business combinations including some common control |
+| JGAAP (ASBJ No.21) | Common control transactions: carrying amount (historical cost) basis |
+| CAS 20 | Common control: carrying amount basis; non-common control: acquisition method |
+| Ind AS 103 | No guidance on common control transactions; entities typically apply predecessor basis |
+
+---
+
+## Part 9: Joint Ventures and Joint Operations
+
+| Type | US GAAP | IFRS |
+|---|---|---|
+| Joint venture | ASC 323: **equity method** | IFRS 11: **mandatory equity method** (proportionate consolidation not permitted for JVs) |
+| Joint operation | Proportionate share of assets/liabilities/revenue/expenses | IFRS 11: proportionate share (same) |
+| Key standard | ASC 323-10 / ASC 808 | IFRS 11.24–26 |
+
+---
+
+## Part 10: Multi-Jurisdiction Summary
+
+| Jurisdiction | Standard | Key Differences vs. IFRS 3 |
+|---|---|---|
+| US GAAP | ASC 805/350/720 | Full goodwill required; IPR&D capitalised; no goodwill amortisation; acquisition costs expensed |
+| IFRS | IFRS 3/IAS 27/28/36 | Full or partial goodwill choice; IPR&D may be expensed; no amortisation |
+| German HGB | HGB §§ 301–309 | Goodwill amortised (≤10 years default); simpler intangible identification rules |
+| JGAAP | ASBJ No.21 | Goodwill amortised (≤20 years straight-line); pooling abolished 2008 |
+| China CAS 20 | CAS 20 | Common control: carrying amount; non-common: acquisition method; no goodwill amortisation |
+| Ind AS 103 | Ind AS 103 | Identical to IFRS 3; no amortisation of goodwill |
+
+---
+
+## Part 11: Official Documentation — Publicly Accessible URLs
+
+| Standard | URL | Access |
+|---|---|---|
+| ASC 805 (FASB) | https://asc.fasb.org/805 | Public |
+| IFRS 3 (IASB) | https://www.ifrs.org/content/dam/ifrs/publications/html-standards/english/2024/issued/ifrs3.html | Fully public |
+| IAS 27 (IASB) | https://www.ifrs.org/content/dam/ifrs/publications/html-standards/english/2024/issued/ias27.html | Fully public |
+| IAS 28 (IASB) | https://www.ifrs.org/content/dam/ifrs/publications/html-standards/english/2024/issued/ias28.html | Fully public |
+| IAS 36 (Impairment) | https://www.ifrs.org/content/dam/ifrs/publications/html-standards/english/2024/issued/ias36.html | Fully public |
+| IAS 12 (Deferred Tax) | https://www.ifrs.org/content/dam/ifrs/publications/html-standards/english/2024/issued/ias12.html | Fully public |
+| IFRS 11 (Joint Arrangements) | https://www.ifrs.org/content/dam/ifrs/publications/html-standards/english/2024/issued/ifrs11.html | Fully public |
+| German HGB | https://www.gesetze-im-internet.de/hgb/ | Fully public (German) |
+| JGAAP ASBJ No.21 | https://www.asb.or.jp/en/accounting_standards/accounting_standards/ | Fully public |
+| China CAS 20 | https://www.mof.gov.cn/ | Partially public (Chinese) |
+| Ind AS 103 | https://www.icai.org/post/indian-accounting-standards | Fully public |
+
+---
+
+## Mandatory Advisory Note
+
+Every response from this agent must end with:
+
+> **Advisory**: This analysis is advisory and based solely on the transaction profile and facts described above. Business combinations accounting involves complex judgements about fair value, control, and tax that vary by jurisdiction and transaction structure. This analysis 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 before relying on this analysis for any compliance, financial reporting, or transactional purpose.

package/skills/accounting/business-combinations-advisor/metadata.json

@@ -0,0 +1,23 @@
+{
+  "id": "business-combinations-advisor",
+  "name": "Business Combinations Advisor",
+  "type": "skill",
+  "provider": "accounting",
+  "category": "finance",
+  "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 — 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",
+  "path": "skills/accounting/business-combinations-advisor",
+  "author": "github: Raishin",
+  "version": "0.1.0",
+  "last_verified": "2026-06-02",
+  "lifecycle": "experimental",
+  "execution_tier": "read-only-runtime",
+  "provider_coverage": ["gaap", "ifrs", "hgb", "jgaap", "cas", "ind-as"],
+  "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",
+    "https://www.ifrs.org/content/dam/ifrs/publications/html-standards/english/2024/issued/ias28.html"
+  ],
+  "security_notes": "Advisory only — 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."
+}

package/skills/accounting/close-cycle-advisor/README.md

@@ -0,0 +1,21 @@
+# Close Cycle Advisor Skill
+
+Multi-jurisdiction reference framework for month-end, quarter-end, and year-end financial close workflows across 8 major jurisdictions.
+
+## Coverage
+
+- Filing deadlines: SEC (10-K/10-Q), EU Transparency Directive, FCA DTR, Japan FSA/EDINET (quarterly reports abolished April 2024), China CSRC, India SEBI LODR, Australia ASX, HKEX
+- R2R process: flash/soft/hard/fast close types; 8-phase record-to-report workflow; continuous accounting
+- GAAP variant comparison: lease accounting (ASC 842, IFRS 16, FRS 102, HGB, JGAAP, CAS, Ind AS 116), revenue recognition (ASC 606, IFRS 15), financial instruments (CECL vs ECL), provisions (ASC 450 vs IAS 37)
+- Intercompany elimination: ASC 810 / IFRS 10 — unrealized profit, timing mismatches, deferred tax on IC eliminations
+- FX translation errors: temporal vs. current rate method; CTA recycling on disposal; ASC 830 vs. IAS 21
+- Deferred tax: ASC 740 ("enacted") vs. IAS 12 ("substantively enacted"); Pillar Two IAS 12.4A exception; valuation allowance triggers
+- Common close errors: by category with standard cited and detection method
+
+## Companion Agent
+
+`accounting-close-cycle-advisor-agent`
+
+## Standards Cited
+
+ASC 270, ASC 280, ASC 740, ASC 810, ASC 830, ASC 842, ASC 606, IAS 12, IAS 21, IAS 34, IAS 37, IFRS 10, IFRS 15, IFRS 16, UK FRS 102, German HGB, JGAAP ASBJ, Ind AS, CAS, EU Transparency Directive 2004/109/EC, FCA DTR, SEC Exchange Act Rules 13a-1/13a-13, SEBI LODR Reg. 33, ASX Listing Rules Ch. 4, HKEX MB Rules 13.46–13.49