Advanced

Variable interest entity (VIE) consolidation assessment guide

Creates a structured VIE assessment guide and documentation package. Useful for complex structures, SPVs, and arrangements with implicit support.

Perform a VIE consolidation assessment for {entity_or_structure}.

Inputs:
- Structure description and purpose: {structure_description}
- Ownership and governance rights: {rights}
- Variable interests and exposures: {variable_interests}
- Decision-making and kick-out rights: {decision_rights}
- Economic outcomes allocation: {economics}
- Framework: {framework}

Output:
1) Assessment steps and key criteria to evaluate (VIE? primary beneficiary?).
2) Evidence checklist (agreements, cash flow rights, guarantees).
3) Conclusion template with assumptions and judgments.
4) Disclosure implications and ongoing reassessment triggers.

Be explicit about which facts drive the conclusion.

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Literature comparison: GAAP vs IFRS treatment summary

Creates a side-by-side summary of GAAP vs IFRS differences for a given topic, including practical implications. Useful for multinational reporting and policy alignment.

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Disclosure requirement finder: what to disclose and where

Identifies required disclosures for a topic and maps them to footnote sections and data sources. Useful for reporting teams and technical accountants.

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Audit response memo: defend accounting position to auditors

Drafts a concise response to auditor questions with evidence mapping and professional tone. Useful for controllers responding to audit queries efficiently.

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