Advanced

Real estate sale/leaseback screening (ASC 842/IFRS 16)

Screens a real estate transaction for sale/leaseback accounting and identifies required data for recognition and measurement. Useful for corporate real estate and technical accounting.

Analyze the real estate transaction for sale/leaseback accounting under {standard}.

Inputs:
- Transaction summary (sale terms, lease terms): {transaction_terms}
- Control transfer indicators: {control_transfer}
- Repurchase options/continuing involvement: {continuing_involvement}
- Lease payment schedule and term: {lease_payments_term}
- Fair value evidence: {fair_value_evidence}

Output:
1) Sale assessment conclusion drivers and open questions.
2) If sale: accounting entries outline and gain/loss considerations.
3) If not a sale: financing accounting outline.
4) Disclosure checklist and evidence list.

Do not finalize without necessary facts—flag uncertainties.

Related Prompts

Industry-Specific
Beginner

Nonprofit: Functional Expense Allocation (990)

Allocates expenses between Program, Management, and Fundraising buckets.

GPT-4oGemini 1.5 Pro
0
0
54
Industry-Specific
Advanced

CECL allowance model governance: assumptions, controls, and doc

Designs a CECL model governance and documentation package including assumptions, controls, and validation. Useful for banks and auditors supporting allowance estimates.

GPT-5.2 Thinking; GPT-4.1; o3-mini
0
0
45
Industry-Specific
Intermediate

Retail gross margin bridge: markdowns, mix, shrink, freight

Builds a gross margin bridge explaining changes driven by markdowns, mix, shrink, and freight. Useful for merchandising and finance alignment.

GPT-5.2 Thinking; GPT-4.1; o3-mini
0
0
47