business-combinations-advisor

business-combinations-advisor is a skill for Claude Code from VincentChuWaiChow/vanguard-frontier-agentic. It costs 39 tokens per session (3,583 once invoked), scanned A, original, Apache-2.0.

A reference guide for accounting when one business acquires or combines with another under US GAAP or IFRS. It covers topics such as identifying the buyer, valuing acquired items, goodwill, and integration accounting.

In plain words
What is it for?
Use it for acquisition-date analysis, purchase price allocation, goodwill, non-controlling interests, deferred taxes, and common-control transactions.
Why use it?
It provides a structured way to handle acquisition accounting across different jurisdictions and avoid missing required decisions or measurements.

Skill for Claude Code

Written for Claude Code: allowed-tools in frontmatter. Also seen: positional $N argument.

Part of the vanguard-frontier-agentic plugin — 193 skills shipped together

Good fit Use it for acquisition-date analysis, purchase price allocation, goodwill, non-controlling interests, deferred taxes, and common-control transactions.

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Install with agentmods
npx agentmods add skills/vincentchuwaichow/vanguard-frontier-agentic/business-combinations-advisor
Install

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.

Any agent
npx skills add VincentChuWaiChow/vanguard-frontier-agentic --skill business-combinations-advisor
Clone the repo
git clone --depth 1 https://github.com/VincentChuWaiChow/vanguard-frontier-agentic

Made for: Claude Code.

Or install vanguard-frontier-agentic, the plugin that ships this one along with the rest of its 193 skills.

Wrote 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.

agentmods badge for business-combinations-advisor

README.md
[![agentmods](https://agentmods.dev/badge/skills/vincentchuwaichow/vanguard-frontier-agentic/business-combinations-advisor/github.svg)](https://agentmods.dev/skills/vincentchuwaichow/vanguard-frontier-agentic/business-combinations-advisor)
Your own site
<a href="https://agentmods.dev/skills/vincentchuwaichow/vanguard-frontier-agentic/business-combinations-advisor"><img src="https://agentmods.dev/badge/skills/vincentchuwaichow/vanguard-frontier-agentic/business-combinations-advisor/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.

agentmods 80×15 button for business-combinations-advisor

Your own site · 80×15
<a href="https://agentmods.dev/skills/vincentchuwaichow/vanguard-frontier-agentic/business-combinations-advisor"><img src="https://agentmods.dev/badge/skills/vincentchuwaichow/vanguard-frontier-agentic/business-combinations-advisor.svg" alt="Reviewed on agentmods" width="80" height="20"></a>
Per session 39 Skills are progressive disclosure: only the name and description are preloaded; the body loads when the skill is used.
When invoked 3,583 The whole file, excluding the scripts and references it only reads on demand.
Security scan A 0 findings. A grade says what 26 rules found in the file — not that it is safe. Third-party audits
  • NVIDIA SkillSpector pass 7 Sept 2026
How audits are shown
Origin original No closer match found in the catalogue.
Token cost

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.

ModelPer sessionOnce invoked
Fable 5.1 $0.00039 $0.03583
Opus 5 $0.00019 $0.01792
Sonnet 5 $0.00008 $0.00717
Haiku 4.5 $0.00004 $0.00358

Measured 12d ago against content hash 6d84eb3e4f08, method: parsed. Prices are Anthropic first-party input rates as of 2026-09-12, from the pricing page.

Security

Grade A, and why

business-combinations-advisor 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 12d 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.

skills/accounting/business-combinations-advisor/SKILL.md · 269 lines

How it starts

The opening of the file, as written. The whole thing — 269 lines — stays where its author put it; the contents beside it link to each section on GitHub.

Business Combinations Advisor — Reference Skill

Purpose

Provide the complete multi-jurisdiction framework for business combinations advisory — from acquirer identification and acquisition date determination through purchase price allocation, goodwill measurement, NCI, deferred tax in PPA, post-combination accounting, and common-control transactions.


Part 1: The Acquisition Method — ASC 805 / IFRS 3

Step 1: Identify the Acquirer

The acquirer is the entity that obtains control of the acquiree (ASC 805-10-55 / IFRS 3.B14–B18).

Reverse acquisition indicators (when legal acquiree is the accounting acquirer):

  • The former owners of the legal acquiree obtain the majority of the voting rights of the combined entity.
  • The composition of the governing body is dominated by former owners of the legal acquiree.
  • Management of the legal acquiree comprises the majority of management of the combined entity.
  • The combination is effected at a premium over the fair value of the legal acquirer.
  • The larger entity is the legal acquiree.

Source: ASC 805-10-55-11 / IFRS 3.B14–B18

Step 2: Determine the Acquisition Date

The acquisition date is the date on which the acquirer obtains control — generally the closing date when consideration is transferred and the acquiree's assets are received and liabilities assumed (ASC 805-10-25-6 / IFRS 3.9).

Step 3: Recognise and Measure Identifiable Assets and Liabilities

At the acquisition date, recognise:

  • All identifiable assets acquired and liabilities assumed that meet the Framework definitions, even if not recognised by the acquiree (e.g., internally developed intangibles).
  • At fair value as of the acquisition date, except for specific exceptions (e.g., deferred tax — IAS 12/ASC 740; employee benefits — IAS 19/ASC 715; operating leases — IFRS 16/ASC 842).
  • No recognition of restructuring provisions or future losses of the acquiree as of the acquisition date (ASC 805-20-25-1 / IFRS 3.11).

Read the full file on GitHub · 269 lines

Files

What ships with it

2 files beside SKILL.md in the same directory: the scripts, references and assets a skill reads on demand. Not counted in the per-session cost; read them before you install if any of them is executable.

Changes

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.

  1. 12d ago First seen · 269 lines · 39 tokens per session scan A 6d84eb3e4f08

Subscribe to this mod's changes

business-combinations-advisor is a skill published in the GitHub repository VincentChuWaiChow/vanguard-frontier-agentic (22 stars, last pushed today), licensed Apache-2.0. It adds 39 tokens to every session and 3,583 once invoked, about $0.0002 per session on Opus 5. 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 2026-08-30.

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