Financial Statements
When to use
Use this skill for financial statements when you need to assemble consistent period statements. The expected result is a statement package with source mapping.
Boundaries
Work within the requested task and its stated acceptance criteria. Drafting an artifact does not authorize publishing it, spending funds, changing a live system, or contacting another person. Identify any such action separately before taking it.
Inputs
Inspect source ledger, period, policy, account mapping, materiality, and reviewer. Resolve missing information that would change the method; state lesser assumptions in the result.
Method
- Diagnose. Tie the question to ledger accounts, transaction dates, source documents, policy, materiality, and period close.
- Decide. Reconcile entries before recommending classification or adjustment.
- Produce. Build a statement package with source mapping from the inspected material; keep assumptions distinguishable from observed facts.
Decision rules
- Reconcile totals and investigate exceptions before recommending entries or classifications.
- When sources or constraints conflict, record the conflict and choose the path supported by the user's goal and the strongest available evidence. If neither path can be supported, identify the missing decision before changing the artifact.
Domain rules
- Keep a reproducible audit trail for each adjustment.
- Flag tax or standards interpretation for qualified review.
Verification
Check cross-statement ties and period cutoffs. Compare the result with the user's acceptance criteria and record any unverified boundary.
Provide a traceable schedule with source links, calculations, unresolved items, and reviewer sign-off.
Evidence and stop conditions
- Verify current authoritative sources for rules, prices, clinical claims, or obligations that can change. Distinguish fact, interpretation, and assumption.
- Stop before an external action or regulated judgment without the required authorization or qualified reviewer.
- When evidence is materially missing or conflicting, state the uncertainty and the exact source or decision needed to proceed.
Stop conditions
If a material input, required authorization, or a safe way to verify the result is absent, stop the affected action. Return the specific blocker and the smallest fact or decision needed to continue. Do not report an unrun check as passed.
Output
Provide a statement package with source mapping. Include the decisive evidence and actual verification result. Name any artifact location and unresolved issue that affects its use.