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.

Related Prompts

Technical Research

Beginner

Policy example bank: common journal entries and scenarios

Creates an example bank of common scenarios and journal entries tied to policy guidance. Useful for consistent application and training.

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

Technical Research

Intermediate

Adoption policy election decision guide (pros/cons)

Helps evaluate policy elections and transition options for a standard adoption. Useful for choosing practical elections and documenting rationale.

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

Technical Research

Advanced

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