consolidation-intercompany-advisor

consolidation-intercompany-advisor is a skill for Claude Code from VincentChuWaiChow/vanguard-frontier-agentic. It costs 120 tokens per session (5,879 once invoked), scanned A, original, Apache-2.0.

A reference framework for deciding which companies belong in combined financial statements and how transactions between related companies are removed. It covers US GAAP and IFRS rules, including control, variable-interest entities, minority ownership, equity accounting, and intercompany transactions.

In plain words
What is it for?
Assessing consolidation scope, variable-interest entities, non-controlling interests, equity-method investments, intercompany sales and debt, inventory profit, and related tax effects.
Why use it?
It helps accountants analyse complex group structures across countries without overlooking different accounting rules. It organises the tests and adjustments needed for group reporting.

Skill for Claude Code

Written for Claude Code: allowed-tools in frontmatter.

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

Good fit Assessing consolidation scope, variable-interest entities, non-controlling interests, equity-method investments, intercompany sales and debt, inventory profit, and related tax effects.

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Install with agentmods
npx agentmods add skills/vincentchuwaichow/vanguard-frontier-agentic/consolidation-intercompany-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 consolidation-intercompany-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 consolidation-intercompany-advisor

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

Your own site · 80×15
<a href="https://agentmods.dev/skills/vincentchuwaichow/vanguard-frontier-agentic/consolidation-intercompany-advisor"><img src="https://agentmods.dev/badge/skills/vincentchuwaichow/vanguard-frontier-agentic/consolidation-intercompany-advisor.svg" alt="Reviewed on agentmods" width="80" height="20"></a>
Per session 120 Skills are progressive disclosure: only the name and description are preloaded; the body loads when the skill is used.
When invoked 5,879 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 $0.00120 $0.05879
Opus 5 $0.00060 $0.02939
Sonnet 5 $0.00024 $0.01176
Haiku 4.5 $0.00012 $0.00588

Measured 12d ago against content hash 56550ec91981, method: parsed. Prices are Anthropic first-party input rates as of 2026-09-12, from the pricing page.

Security

Grade A, and why

consolidation-intercompany-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/consolidation-intercompany-advisor/SKILL.md · 303 lines

How it starts

The opening of the file, as written. The whole thing — 303 lines — stays where its author put it; the contents beside it link to each section on GitHub.

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)
Majority voting threshold >50% of voting interest → consolidate (absent other indicators) Majority voting rights are one indicator of power; substantive potential voting rights also considered
Potential voting rights Generally not considered unless currently exercisable Substantive potential voting rights must be considered (IFRS 10.B38-B50)

1.2 Variable Interest Entities (VIEs) — ASC 810-10-15

An entity is a VIE if any of the following conditions is present (ASC 810-10-15-14):

  1. The equity investment at risk is not sufficient to permit the entity to finance its activities without additional subordinated financial support.
  2. The equity holders lack the direct or indirect ability to make decisions about the entity's activities that most significantly impact its economic performance through voting rights or similar rights.
  3. The equity holders do not absorb the expected losses of the entity.
  4. The equity holders do not receive the expected residual returns of the entity.

Read the full file on GitHub · 303 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 · 303 lines · 120 tokens per session scan A 56550ec91981

Subscribe to this mod's changes

consolidation-intercompany-advisor is a skill published in the GitHub repository VincentChuWaiChow/vanguard-frontier-agentic (22 stars, last pushed today), licensed Apache-2.0. It adds 120 tokens to every session and 5,879 once invoked, about $0.0006 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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