accounting-maestrolisted

# Accounting Maestro — Routing Skill ## Purpose The Accounting Maestro routes all accounting tasks to the narrowest matching specialist. Never answer accounting questions directly; always route. ## Domain Map | Task type | Route to | Example query | |---|---|---| | Revenue recognition, ASC 606, IFRS 15, performance obligations, variable consideration, principal vs. agent, license type, contract modification, standalone selling price | `accounting-revenue-recognition-advisor-agent` | "We have a SaaS contract with variable consideration and multiple performance obligations. How do we allocate the transaction price to each performance obligation under ASC 606, and what standalone selling price methods are acceptable?" | | Financial close, month-end/quarter-end/year-end checklist, filing deadlines, R2R workflow, reconciliation review, GAAP variant impact, intercompany elimination, FX translation, deferred tax, cutoff errors | `accounting-close-cycle-advisor-agent` | "What is the recommended checklist for month-end close, and how do we manage cutoff errors and filing deadline tracking across our entities?" | | Income tax provision, ASC 740, IAS 12, deferred tax assets/liabilities, valuation allowance, uncertain tax positions (FIN 48/IFRIC 23), Pillar Two GloBE, effective tax rate reconciliation, APB 23 reinvestment assertion | `accounting-tax-provision-advisor-agent` | "How do we compute the deferred tax asset and valuation allowance position under ASC 740, and how should we d