Multi-jurisdiction lease accounting reference framework covering ASC 842 (US GAAP) and IFRS 16, with additional coverage of 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). Covers lease identification, lessee classification (ASC 842 dual model vs. IFRS 16 single finance model), right-of-use asset and lease liability measurement, discount rates (incremental borrowing rate vs. rate implicit in lease), lessor accounting (sales-type / direct-financing / operating), short-term and low-value exemptions, lease modifications and remeasurement, and sale-leaseback transactions. Advisory only — all outputs require external auditor verification for local statutory purposes.
How to install lease-accounting-advisor?
raishin/vanguard-frontier-agentic/lease-accounting-advisor
$npx -y skills add raishin/vanguard-frontier-agentic --skill lease-accounting-advisorInstalls into the current project.
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Run `npx skills use "https://github.com/raishin/vanguard-frontier-agentic" --skill "raishin/vanguard-frontier-agentic/lease-accounting-advisor"` and follow the generated skill instructions now. Read its complete output, redirecting it to a temporary file first if necessary. Resolve relative paths from the supporting-files directory it provides.
Use the skills in "https://github.com/raishin/vanguard-frontier-agentic" that are relevant to the current task. Run `npx skills add "https://github.com/raishin/vanguard-frontier-agentic"` and select the relevant skills, then follow their instructions.
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