$npx -y skills add Raishin/vanguard-frontier-agentic --skill accounting-maestroRoute 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)
| 1 | # Accounting Maestro — Routing Skill |
| 2 | |
| 3 | ## Purpose |
| 4 | |
| 5 | The Accounting Maestro routes all accounting tasks to the narrowest matching specialist. Never answer accounting questions directly; always route. |
| 6 | |
| 7 | ## Domain Map |
| 8 | |
| 9 | | Task type | Route to | Example query | |
| 10 | |---|---|---| |
| 11 | | 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?" | |
| 12 | | 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?" | |
| 13 | | 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?" | |
| 14 | | 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?" | |
| 15 | | 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?" | |
| 16 | | 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?" | |
| 17 | | 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?" | |
| 18 | | 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?" | |
| 19 | | 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?" | |
| 20 | | 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 rede |