Getting it into your agent
One page per mod, every tool's command on it. A separate URL per tool would split the same page into five that compete with each other.
npx skills add brainbytes-dev/everything-claude-finance --skill gaap-standardsgit clone --depth 1 https://github.com/brainbytes-dev/everything-claude-financeWrote this? Show the measurements
A badge with what this costs and how it scanned, read live from this page, so it follows the numbers instead of freezing them. Markdown for a README, HTML for a documentation site or a project page.
[](https://agentmods.dev/skills/brainbytes-dev/everything-claude-finance/gaap-standards)<a href="https://agentmods.dev/skills/brainbytes-dev/everything-claude-finance/gaap-standards"><img src="https://agentmods.dev/badge/skills/brainbytes-dev/everything-claude-finance/gaap-standards.svg" alt="Measured on agentmods" height="20"></a>What it costs to keep this loaded
Counted locally with the o200k_base tokenizer, which is exact for GPT models; Claude uses its own tokenizer and its counts differ. Treat this as one consistent yardstick across the catalogue rather than a bill. Prices are per million input tokens.
| Model | Per session | Once invoked |
|---|---|---|
| Fable 5.1 | $0.00000 | $0.02534 |
| Opus 5 | $0.00000 | $0.01267 |
| Sonnet 5 | $0.00000 | $0.00507 |
| Haiku 4.5 | $0.00000 | $0.00253 |
Grade A, and why
gaap-standards scanned grade A with 0 findings against 26 rules in 11 categories — prompt injection, anti-refusal, data exfiltration, privilege escalation, supply chain, agent snooping, system-prompt leakage, SSRF and excessive agency — measured 7d ago.
A static scan of the body, not an audit. Every finding is printed with the line that produced it so you can judge whether it matters here. A mod is markdown that instructs an agent; that is exactly why what it instructs is worth reading.
Nothing flagged
None of the 26 patterns this scan looks for appear in this file: no shell pipes, no recursive deletes, no credential paths, no hidden text, no instruction-override or anti-refusal phrasing, no agent-config snooping. That is not a guarantee, it is the absence of the things that are checkable.
How it starts
The opening of the file, as written. The whole thing — 237 lines — stays where its author put it; the contents beside it link to each section on GitHub.
US GAAP Standards
name: gaap-standards description: Key US GAAP standards — ASC 606, 842, 350, 805
When to Activate
- User asks about US GAAP accounting treatment for revenue, leases, goodwill, or business combinations
- Applying ASC 606 revenue recognition
- Accounting for leases under ASC 842
- Goodwill and intangible asset impairment testing under ASC 350
- Purchase price allocation under ASC 805
- Income tax accounting under ASC 740
- Comparing IFRS vs US GAAP treatment
Core Concepts
ASC 606 — Revenue from Contracts with Customers
ASC 606 mirrors IFRS 15 with the same five-step model. Key differences from IFRS 15 are narrow but important.
Five-step model (same as IFRS 15):
- Identify the contract
- Identify performance obligations
- Determine the transaction price
- Allocate the transaction price to POs
- Recognize revenue as POs are satisfied
Key US GAAP-specific guidance:
- Licensing: ASC 606 provides specific guidance for IP licenses — functional IP (recognized at a point in time) vs symbolic IP (recognized over time)
- Contract costs: ASC 340-40 requires capitalizing incremental costs of obtaining a contract (e.g., sales commissions) and amortizing over the benefit period
- Disclosure: Extensive disaggregation requirements (by geography, timing, type)
Practical expedients:
- Portfolio approach: apply to a portfolio of contracts with similar characteristics
- Significant financing component: ignore if payment expected within 1 year
- Shipping and handling: may treat as fulfillment activity (not separate PO)
- Completed contracts: no need to restate contracts completed before adoption
ASC 842 — Leases
Unlike IFRS 16, ASC 842 retains a dual classification model for lessees.
Classification test (any ONE triggers finance lease):
- Transfer of ownership at end of lease
- Purchase option reasonably certain to be exercised
- Lease term is major part (≥ 75% rule of thumb) of asset's economic life
- PV of lease payments is substantially all (≥ 90% rule of thumb) of fair value
- Asset is specialized with no alternative use to lessor
What this file has done since we first saw it
Hashed on every crawl. A supply-chain change to an agent config is a question of when, not whether, so the history is kept rather than the latest state alone.
- 7d ago First seen · 237 lines · 0 tokens per session scan A da01e42db5cb
gaap-standards is a skill published in the GitHub repository brainbytes-dev/everything-claude-finance (5 stars, last pushed 5mo ago), licensed MIT. It costs nothing until one of its globs matches a file; then it loads 2,534 tokens. A static security scan graded it A with 0 findings. No closer match exists in the catalogue, so it is treated as the original; first seen 2026-08-31.
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