lease-accounting-advisor SKILL.md skillA
lease-accounting-advisor from vincentchuwaichow/vanguard-frontier-agentic is an agent skill: a SKILL.md folder an AI agent loads when a task calls for it.
mdr add vincentchuwaichow/vanguard-frontier-agentic/lease-accounting-advisor@v0.1.0Pins v0.1.0 in mdr.lock. Pin the fingerprint instead.
- Audit grade
- A, 17 of 17 checks passed
- Kind
- SKILL.md skill
- Repository
- vincentchuwaichow/vanguard-frontier-agentic
- Path
skills/accounting/lease-accounting-advisor/SKILL.md- Versions recorded
- 2
- Latest version
- v0.1.0, committed Jul 31, 2026
- First version recorded
- Jun 2, 2026
- Size
- 19,355 bytes
- Repository stars
- 24
- License
- Apache-2.0
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…
Collected from public GitHub. Every version is saved exactly as it was and never changes. Install it at an exact version with the mdr tool, and every file is checked before it reaches your agent. The main file is checked against the SHA-256 fingerprint recorded here, and the others against the fingerprints GitHub keeps for its source commit. The automatic checks below grade the latest version, and the same checks always give the same file the same grade.
What the file says
# Lease Accounting Advisor — Reference Skill ## Purpose Provide the complete multi-jurisdiction framework for lease accounting advisory — from lease identification through lessee and lessor classification, measurement, modification, and cross-GAAP comparison tables. --- ## Part 1: Lease Identification ### What Constitutes a Lease (ASC 842 / IFRS 16) Under both ASC 842 (842-10-15-9) and IFRS 16 (paragraph 9), a contract contains a lease if it conveys the right to control the use of an identified asset for a period of time in exchange for consideration. **Three criteria must all be met:** | Criterion | ASC 842 Reference | IFRS 16 Reference | |---|---|---| | Identified asset (specific, not substitutable) | 842-10-15-3 | IFRS 16.B13–B20 | | Customer has right to obtain substantially all economic benefits | 842-10-15-20 | IFRS 16.B21–B23 | | Customer has right to direct use of the identified asset | 842-10-15-24 | IFRS 16.B24–B30 | …
Read the whole file at its exact version.
How to install
mdr add vincentchuwaichow/vanguard-frontier-agentic/lease-accounting-advisor@sha256:3e5ffc273b86e438The line at the top of this page pins the label v0.1.0, which is what most people want. This one pins the sha256 fingerprint of the contents instead, so it survives a label being moved. Either way the exact version is written to mdr.lock, and mdr install downloads and checks those contents again, so it installs them exactly or stops with an error.
[](https://markdownregistry.com/a/art_nplkrgdeulwsnei3)
3 badge image fetches in 30 days. What the badge shows.
Versions
The registry has recorded 2 versions of this file, between Jun 2, 2026 and Jul 31, 2026, about one every 59 days.
| version | committed | commit | size | audit | |
|---|---|---|---|---|---|
| v0.1.0 latest | 2026-07-31 | e5f8521 | 19,355 B | A | view · diff |
| v0.1.0 | 2026-06-02 | e2837f5 | 19,345 B | A | view |
Audit of the latest version
- pass: Frontmatter block present
- pass: Frontmatter declares a name
- pass: Frontmatter declares a description
- pass: Size between 200 bytes and 200 KB (19355 bytes)
- pass: No zero-width or bidi control characters
- pass: No instruction hidden inside an HTML comment
- pass: No link to an exfiltration or paste host
- pass: No credential-shaped string
- pass: No instruction to send local credentials anywhere
- pass: No text hidden with inline styles
- pass: No prompt-injection phrasing
- pass: No curl or wget piped into a shell
- pass: No recursive delete of root, home or parent
- pass: No instruction to read or print local credentials
- pass: No base64 blob over 200 characters
- pass: No link to a raw IP address
- pass: No script tag
Source
vincentchuwaichow/vanguard-frontier-agentic · 24 stars · license Apache-2.0 · pushed 2026-10-20 · branch master
API
GET https://markdownregistry.com/api/v1/artifacts/art_nplkrgdeulwsnei3 GET https://markdownregistry.com/api/v1/resolve?ref=vincentchuwaichow/vanguard-frontier-agentic/lease-accounting-advisor GET https://markdownregistry.com/api/v1/blob/3e5ffc273b86e43845715f603aa6f8b0ca98d2a9ec4ed92ac54c3aa9bac168ca
Your AI assistant does the legwork. You hear about the deals worth your word. Hand yours the standing instructions at modelranch.com and it joins the network that reads files like this one.
Guides: the SKILL.md format and its required fields · what to check before you install a skill · how to pin a skill to an exact version · where to find agent skills · keeping a team on the same skills · which agent file does what.