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 revenue-recognitiongit 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/revenue-recognition)<a href="https://agentmods.dev/skills/brainbytes-dev/everything-claude-finance/revenue-recognition"><img src="https://agentmods.dev/badge/skills/brainbytes-dev/everything-claude-finance/revenue-recognition/github.svg" alt="Measured on agentmods" height="20"></a>Or the 80×15 button, for a site that already has a row of RSS and ATOM ones. Only the verdict fits; the numbers stay here.
<a href="https://agentmods.dev/skills/brainbytes-dev/everything-claude-finance/revenue-recognition"><img src="https://agentmods.dev/badge/skills/brainbytes-dev/everything-claude-finance/revenue-recognition.svg" alt="Reviewed on agentmods" width="80" 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 | $0.02737 |
| Opus 5 | $0.00000 | $0.01368 |
| Sonnet 5 | $0.00000 | $0.00547 |
| Haiku 4.5 | $0.00000 | $0.00274 |
Grade A, and why
revenue-recognition 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 8d 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 — 292 lines — stays where its author put it; the contents beside it link to each section on GitHub.
Revenue Recognition
name: revenue-recognition description: Revenue recognition — IFRS 15 five-step model, ASC 606
When to Activate
- User needs to apply the five-step revenue recognition model
- Identifying performance obligations in complex contracts (bundled, multi-element)
- Determining standalone selling prices and allocating transaction price
- Evaluating principal vs agent considerations
- Accounting for SaaS, licensing, construction, or subscription revenue
- Assessing variable consideration constraints
Core Concepts
The Five-Step Model (IFRS 15 / ASC 606)
Both standards follow an identical framework. This skill covers both, noting differences where they exist.
Step 1: Identify the Contract
A contract exists when ALL of the following are met:
- Both parties have approved the contract (written, oral, or implied by business practice)
- Each party's rights are identifiable
- Payment terms are identifiable
- The contract has commercial substance (future cash flows change)
- Collection is probable (IFRS: probable = more likely than not; US GAAP: similar threshold)
Contract modifications:
- Treated as a separate contract if: scope increases by distinct goods/services AND price increases by SSP
- Otherwise: prospective adjustment (reallocate remaining consideration) or cumulative catch-up
Contract combinations:
- Combine contracts if negotiated as a package, consideration depends on other contract, or goods/services form a single PO
Step 2: Identify Performance Obligations
A performance obligation is a promise to transfer a distinct good or service (or a series of distinct goods/services that are substantially the same and transferred with the same pattern).
Distinctness test (both criteria must be met):
- Capable of being distinct: Customer can benefit from the good/service on its own or with readily available resources
- Distinct within the contract: The promise is separately identifiable from other promises (not highly interrelated, not significantly modified/customized, not highly dependent)
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.
- 8d ago First seen · 292 lines · 0 tokens per session scan A c09cf4b800d6
revenue-recognition 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 2,737 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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