equity-compensation-advisor

equity-compensation-advisor is a skill for Claude Code from VincentChuWaiChow/vanguard-frontier-agentic. It costs 39 tokens per session (2,925 once invoked), scanned A, original, Apache-2.0.

A reference guide for accounting for employee share awards across countries, including stock options, restricted stock units, employee share purchase plans, and performance awards. It covers US GAAP rule ASC 718 and international rule IFRS 2.

In plain words
What is it for?
Use it when reviewing or documenting equity compensation accounting, including vesting, expense recognition, award changes, and country-specific requirements.
Why use it?
It helps clarify how to classify awards, measure their value, record compensation costs, handle changes, and account for tax effects under different rules.

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 Use it when reviewing or documenting equity compensation accounting, including vesting, expense recognition, award changes, and country-specific requirements.

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Install with agentmods
npx agentmods add skills/vincentchuwaichow/vanguard-frontier-agentic/equity-compensation-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 equity-compensation-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 equity-compensation-advisor

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

Your own site · 80×15
<a href="https://agentmods.dev/skills/vincentchuwaichow/vanguard-frontier-agentic/equity-compensation-advisor"><img src="https://agentmods.dev/badge/skills/vincentchuwaichow/vanguard-frontier-agentic/equity-compensation-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 2,925 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 $0.02925
Opus 5 $0.00019 $0.01463
Sonnet 5 $0.00008 $0.00585
Haiku 4.5 $0.00004 $0.00293

Measured 12d ago against content hash 5eb95969675b, method: parsed. Prices are Anthropic first-party input rates as of 2026-09-11, from the pricing page.

Security

Grade A, and why

equity-compensation-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/equity-compensation-advisor/SKILL.md · 186 lines

How it starts

The opening of the file, as written. The whole thing — 186 lines — stays where its author put it; the contents beside it link to each section on GitHub.

Equity Compensation Advisor — Reference Skill

Purpose

Provide the complete multi-jurisdiction framework for equity-based compensation advisory — from award classification and fair value measurement through vesting and expense recognition, modification accounting, tax effects, and country-specific rules.


Part 1: Award Classification — ASC 718 / IFRS 2

Equity-Classified vs. Liability-Classified Awards

Criterion Equity-Classified Liability-Classified
Settlement Fixed number of shares Cash or variable number of shares
Cash settlement feature Absent Present (e.g., SARs settled in cash)
Indexed to own equity Yes — no cash alternative No — or indexed to something other than own shares
Key standard ASC 718-10-25-5 / IFRS 2.8 ASC 718-10-25-6 / IFRS 2.34

Liability-classified awards must be remeasured at fair value each reporting date until settlement. The cumulative mark-to-market is recognised in P&L.

Modification from equity to liability (e.g., adding a cash settlement feature): Re-measure the award at modification date fair value; any excess over grant-date fair value is recognised immediately if the modification increases fair value, or is deferred if it does not.

Employee vs. Non-Employee Awards

Treatment US GAAP IFRS 2
Employee (and similar service providers) ASC 718-10 — measure at grant date fair value IFRS 2.10 — measure at grant date fair value of equity instrument
Non-employee (post-ASU 2018-07) ASC 718 applied to non-employees; grant date is the date on which performance commitment exists IFRS 2.12 — measured at fair value of goods/services received; equity FV used only if goods/services FV cannot be estimated
Key note ASU 2018-07 aligned non-employee treatment largely with employee treatment for US GAAP IFRS 2 non-employee measurement has always been goods/services-first

Part 2: Stock Options — Fair Value Measurement

Read the full file on GitHub · 186 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 · 186 lines · 39 tokens per session scan A 5eb95969675b

Subscribe to this mod's changes

equity-compensation-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 2,925 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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