hedge-accounting-advisor

hedge-accounting-advisor is a skill for Claude Code from VincentChuWaiChow/vanguard-frontier-agentic. It costs 129 tokens per session (8,090 once invoked), scanned A, original, Apache-2.0.

A reference guide for hedge accounting under US GAAP, IFRS, and selected local accounting rules. Hedge accounting is the method of matching the timing of gains and losses from risk-protection contracts with the items they protect.

In plain words
What is it for?
Reviewing hedge designations, effectiveness tests, OCI treatment, rebalancing, cost of hedging, discontinuation, embedded derivatives, and local accounting approaches.
Why use it?
It helps determine whether a hedge qualifies, how to measure its results, and where changes should appear in financial statements.

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 Reviewing hedge designations, effectiveness tests, OCI treatment, rebalancing, cost of hedging, discontinuation, embedded derivatives, and local accounting approaches.

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Install with agentmods
npx agentmods add skills/vincentchuwaichow/vanguard-frontier-agentic/hedge-accounting-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 hedge-accounting-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 hedge-accounting-advisor

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

Your own site · 80×15
<a href="https://agentmods.dev/skills/vincentchuwaichow/vanguard-frontier-agentic/hedge-accounting-advisor"><img src="https://agentmods.dev/badge/skills/vincentchuwaichow/vanguard-frontier-agentic/hedge-accounting-advisor.svg" alt="Reviewed on agentmods" width="80" height="20"></a>
Per session 129 Skills are progressive disclosure: only the name and description are preloaded; the body loads when the skill is used.
When invoked 8,090 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 $0.00129 $0.08090
Opus 5 $0.00064 $0.04045
Sonnet 5 $0.00026 $0.01618
Haiku 4.5 $0.00013 $0.00809

Measured 12d ago against content hash 2eef7874b6a1, method: parsed. Prices are Anthropic first-party input rates as of 2026-09-12, from the pricing page.

Security

Grade A, and why

hedge-accounting-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/hedge-accounting-advisor/SKILL.md · 460 lines

How it starts

The opening of the file, as written. The whole thing — 460 lines — stays where its author put it; the contents beside it link to each section on GitHub.

Hedge Accounting Advisor — Reference Skill

Purpose

Provide the complete multi-jurisdiction framework for hedge accounting advisory — from hedge type classification and instrument eligibility through effectiveness testing methodologies, OCI mechanics, rebalancing, cost-of-hedging, discontinuation rules, embedded derivatives, and local GAAP treatments.


Part 1: Regulatory Framework Overview

Primary Standards

Standard Jurisdiction Hedge Accounting Scope
ASC 815 US GAAP Fair value hedges, cash flow hedges, net investment hedges; embedded derivatives (ASC 815-15)
IFRS 9 (Chapter 6) IFRS jurisdictions Fair value hedges, cash flow hedges, net investment hedges; IAS 39 macro hedge carve-out via IAS 39.81A
IAS 39 Legacy IFRS (replaced by IFRS 9 for most; retained as macro hedge option) Same three hedge types; stricter bright-line effectiveness tests (80–125%)
German HGB §254 German statutory Bewertungseinheit (valuation unit) — specific rules for hedge accounting under German commercial law
JGAAP ASBJ No.10 Japan statutory Deferral hedge accounting; allocation method; special treatment for interest rate swaps
CAS 24 Chinese GAAP Broadly converged with IFRS 9 since 2017 revision
Ind AS 109 Indian GAAP Identical to IFRS 9 Chapter 6

Official documentation:


Part 2: The Three Hedge Types

2.1 Fair Value Hedge

Definition: A hedge of the exposure to changes in the fair value of a recognized asset, recognized liability, or an unrecognized firm commitment (or a component thereof), attributable to a particular risk.

Read the full file on GitHub · 460 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 · 460 lines · 129 tokens per session scan A 2eef7874b6a1

Subscribe to this mod's changes

hedge-accounting-advisor is a skill published in the GitHub repository VincentChuWaiChow/vanguard-frontier-agentic (22 stars, last pushed yesterday), licensed Apache-2.0. It adds 129 tokens to every session and 8,090 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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