---
name: technical-accounting-research
description: Research technical accounting treatment and financial statement disclosure for specific transactions using U.S. GAAP and SEC-focused sources. Use when a user asks how to account for a transaction, what journal entries, presentation, or disclosures are required, or needs accounting-position documentation in memo, email, or Q-and-A DOCX format.
---
# Technical Accounting Research
Overview
Handle transaction-specific accounting questions through a fixed sequence: gather facts, confirm output format, research guidance online, apply standards, and deliver a DOCX report.
Required Behavior
Ask clarification questions before analysis.Confirm requested output format: `memo`, `email`, or `q-and-a`.Research the internet before final conclusions, even if guidance seems familiar.Distinguish authoritative guidance from interpretive guidance.Cite sources with links and accessed date in the deliverable.State assumptions explicitly when facts remain unknown.Workflow
1. Intake and Scope
Capture the user issue in one sentence.Confirm reporting basis and jurisdiction (`US GAAP`, `SEC filer status`, and whether disclosures are public-company or private-company focused).Confirm reporting period and materiality context.2. Clarification Questions (Mandatory)
Use [references/clarification-question-bank.md](references/clarification-question-bank.md).Ask only the questions needed for the fact pattern; do not skip critical facts.Pause analysis until enough facts are available to form a defensible conclusion.If facts stay incomplete, proceed with explicit assumptions and sensitivity notes.3. Output Format Confirmation (Mandatory)
Ask which format is required (`memo` for formal documentation, `email` for concise communication, `q-and-a` for direct question and answer support).If no preference is provided, default to `memo`.4. Research Guidance
Research sources using the priority and reliability rules in [references/source-priority.md](references/source-priority.md).Prefer primary and authoritative sources first (FASB/SEC/AICPA standard-setting materials).Use Big 4 publications as interpretive support, not sole authority.Capture citation labels and URLs for each source used.5. Technical Analysis
Frame the accounting issue.Map facts to recognition, measurement, presentation, and disclosure guidance.Evaluate reasonable alternatives and explain rejection rationale.Conclude with recommended accounting treatment, disclosure direction, and key risks.Include journal entry examples when useful for implementation.6. Draft and Materialize DOCX
Build a JSON payload using [references/report-json-schema.md](references/report-json-schema.md).Run:python scripts/build_accounting_report_docx.py \
--input-json <analysis.json> \
--output-docx <technical-accounting-report.docx> \
--format <memo|email|q-and-a>
The script produces a DOCX with:Title and metadata.Facts and issue statement.Guidance table with links.Analysis and conclusion.Disclosure considerations.Open items and assumptions.7. Quality Check
Confirm the conclusion is consistent with cited guidance.Confirm all significant assumptions are disclosed.Confirm the output format matches user request.Confirm every external source in the analysis has a URL listed in the report.Resources
Clarifying question checklist: [references/clarification-question-bank.md](references/clarification-question-bank.md)Source hierarchy and citation rules: [references/source-priority.md](references/source-priority.md)JSON format for DOCX generation: [references/report-json-schema.md](references/report-json-schema.md)Example report payload: [references/example_report_input.json](references/example_report_input.json)DOCX generator: `scripts/build_accounting_report_docx.py`Dependency
Install once if needed:
python -m pip install --user python-docx