consolidation-intercompany-advisor SKILL.md skillA

consolidation-intercompany-advisor from vincentchuwaichow/vanguard-frontier-agentic is an agent skill: a SKILL.md folder an AI agent loads when a task calls for it.

Install it, pinned
mdr add vincentchuwaichow/vanguard-frontier-agentic/consolidation-intercompany-advisor@v0.1.0

Pins 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/consolidation-intercompany-advisor/SKILL.md
Versions recorded
3
Latest version
v0.1.0, committed Jul 31, 2026
First version recorded
Jun 2, 2026
Size
26,368 bytes
Repository stars
24
License
Apache-2.0

Multi-jurisdiction consolidation scope and intercompany elimination reference framework covering ASC 810 / IFRS 10 control models, VIE (Variable Interest Entity) primary beneficiary analysis, NCI measurement, equity method accounting (ASC 323 / IAS 28), intercompany eliminations (sales, profit-in-inventory, debt, interest, dividends), deferred tax on IC eliminations (ASC 740 / IAS 12), and adversarial group reporting scenarios across US GAAP, IFRS, German HGB, JGAAP, CAS, and Ind AS.

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

# Consolidation & Intercompany Advisor — Reference Skill

## Purpose

Provide the complete multi-jurisdiction framework for consolidation scope determination and intercompany elimination advisory — from controlling financial interest analysis through VIE (Variable Interest Entity — ASC 810-10-15) primary beneficiary tests, NCI measurement, equity method accounting, elimination of intercompany transactions, deferred tax on eliminations, and adversarial group reporting scenarios.

---

## Part 1: Consolidation Scope — ASC 810 vs. IFRS 10

### 1.1 The Control Models Compared

| Dimension | US GAAP (ASC 810) | IFRS 10 |
|---|---|---|
| Core principle | Controlling financial interest | Control: power over investee + exposure to variable returns + ability to use power to affect returns |
| Primary framework | Two-tier: Voting Interest Entity (VIE) model + Variable Interest Entity (VIE) model | Single principle-based control model |
| Structured entities / SPEs | Detailed VIE guidance (ASC 810-10-15) — entity is a VIE if equity at risk is insufficient or lacks decision-making rights | IFRS 10 structured entity concept (less prescriptive; applies the same three-element control test) |
…

Read the whole file at its exact version.

How to install

The exact contents, by fingerprint
mdr add vincentchuwaichow/vanguard-frontier-agentic/consolidation-intercompany-advisor@sha256:56550ec91981a327

The 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.

Badge

mdr badge

[![mdr](https://markdownregistry.com/badge/art_tchwde7wd5vqzqn3.svg)](https://markdownregistry.com/a/art_tchwde7wd5vqzqn3)

3 badge image fetches in 30 days. What the badge shows.

Versions

The registry has recorded 3 versions of this file, between Jun 2, 2026 and Jul 31, 2026, about one every 29 days.

versioncommittedcommitsizeaudit
v0.1.0 latest2026-07-31 e5f8521 26,368 BA view · diff
v0.1.02026-06-03 016c8ac 26,358 BA view · diff
v0.1.02026-06-02 f50d08a 26,167 BA view

Audit of the latest version

A  17 of 17 checks passed. Fixed automatic checks with no AI involved, so the same checks give the same answer every run.
  • pass: Frontmatter block present
  • pass: Frontmatter declares a name
  • pass: Frontmatter declares a description
  • pass: Size between 200 bytes and 200 KB (26368 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

GitHub

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_tchwde7wd5vqzqn3
GET https://markdownregistry.com/api/v1/resolve?ref=vincentchuwaichow/vanguard-frontier-agentic/consolidation-intercompany-advisor
GET https://markdownregistry.com/api/v1/blob/56550ec91981a327503ac0d59166fa1b0070f29c20672ec14a9939f4c70935d9

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.

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