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Prepare notes

Skill cynco-labs/ai-accounting-skills/financial-statements-accounting/skills/prepare-notes

Draft notes tied to primary statements. Use when notes to FS or disclosure draft.From its SKILL.md

Install
npx -y skills add cynco-labs/ai-accounting-skills --skill prepare-notes

Assembled from the repository path, not quoted from the project. Check it against their README if it does not work.

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SKILL.md

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/prepare-notes

Purpose

Notes are often the longest part — be complete and tied to primaries.

Templates (load these)

For MPERS engagements, load scaffolds from:

references/notes-templates/mpers/ (see 00_index.md)

OrderTemplate
101_corporate_information.md
202_basis_of_preparation.md
303_significant_accounting_policies.md
404_critical_judgements.md
5+PPE, receivables, payables, borrowings, revenue, employee benefits, equity, cash
EndRelated parties, commitments/contingencies, subsequent events

For other jurisdictions, load references/jurisdictions/<id>/notes-templates/ if present; otherwise adapt MPERS scaffolds and label framework differences.

Structure (typical MPERS set)

  1. Corporate information
  2. Basis of preparation
  3. Significant accounting policies
  4. Critical accounting estimates 5–N. Note-by-note breakdowns matching SOFP/SOCI lines Final: Related parties, commitments, contingencies, events after reporting period, authorisation

Tie rules

  • Note totals = primary statement lines
  • PPE note rolls cost & accum dep to SOFP carrying amount
  • Borrowings note current/non-current split = SOFP
  • Related party note includes directors' remuneration where required
  • Every filled amount cites ATB code, schedule, or prior signed FS — never invent

Sources

ATB, FAR, loan schedules, MPERS technical review findings, prior year notes (update, don't copy blindly).

Completeness

After drafting, run or mirror /mpers-accounting:disclosure-checklist.

Completion

Done when: notes pack ties to primaries; material disclosure gaps listed or filled.

Output

Full notes draft + cross-ref index (Note # ↔ FS line) + list of notes still [PENDING source].

What ships with it

Read from the repository

Just SKILL.md. No reference files, no scripts.

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