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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Policy-to-controls mapping (SOX-ready) for key accounting areas

Maps policies to control activities and evidence to support compliance and audit. Useful for aligning technical accounting with internal controls.

GPT-5.2 Thinking; GPT-4.1; o3-mini

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Advanced

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.

GPT-5.2 Thinking; GPT-4.1; o3-mini

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Revenue + financing + leases interplay: multi-standard analysis plan

Creates an analysis plan for transactions touching multiple standards (e.g., bundled arrangements). Useful for avoiding gaps and documenting cross-standard considerations.

GPT-5.2 Thinking; GPT-4.1; o3-mini