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    Revenue Performance Obligation Mapper

    1

    Inventory every contract promise before IFRS 15 revenue timing is decided.

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    Revenue Performance Obligation Mapper

    Revenue Performance Obligation Mapper

    Example session with this skill installed

    Use $revenue-performance-obligation-mapper for a two-year SaaS contract that includes setup, data migration, workflow configuration, support, free training, SLA credits, and a discounted renewal option. A side letter is referenced but missing. Inventory all explicit and evidenced implied promises, apply both distinctness tests, flag variable consideration, SSP, satisfaction, modification, option, and material-right evidence, and route unresolved judgments. Do not calculate revenue or make the accounting conclusion.

    • Read your context and instructions
    • Compiled the revenue performance obligation

    Mapping summary

    The supplied agreement contains at least seven promise candidates: hosted access, setup, migration, workflow configuration, support, zero-priced training, and the discounted renewal option. SLA credits create a variable-consideration flag. The referenced side letter is part of the unresolved contract population, so the performance-obligation map cannot be finalized. No revenue amount, allocation, timing, or journal entry is calculated.

    Promise ledger

    • Hosted SaaS access: retained for distinctness and over-time satisfaction review.
    • Setup: DECISION REQUIRED — benefit and integration evidence do not yet show whether it is distinct.
    • Data migration: DECISION REQUIRED — customer benefit and dependency on the hosted service need evidence.
    • Workflow configuration: DECISION REQUIRED — significant integration or customization indicators are unresolved.
    • Support: retained; service level and stand-ready pattern need confirmation.
    • Free training: retained despite zero stated price; quantity and delivery rights are documented promises.
    • Discounted renewal: MATERIAL-RIGHT REVIEW — option pricing and comparable standalone discount evidence missing.
    • SLA credits: VARIABLE CONSIDERATION FLAG — terms, history, constraint evidence, and allocation basis missing.

    Provisional route

    TECHNICAL ACCOUNTING REVIEW REQUIRED. The missing side letter blocks a complete contract frame. Provisional grouping is a workpaper hypothesis, not an IFRS 15 conclusion.

    Next evidence

    Obtain the side letter, amendments, service descriptions, implementation responsibility matrix, training terms, renewal pricing, SSP support, SLA-credit history, acceptance criteria, and named accounting policy owner.

    Connects securely to your tools. The creator never sees your data.

    What you get

    Extract implied promises and side-letter concessions from contract packets.Apply IFRS 15 distinctness tests to bundle services and licenses.Identify material rights and variable consideration flags for audit prep.Generate a structured evidence ledger for technical accounting sign-off.

    About this skill

    Revenue Performance Obligation Mapper turns a customer contract into a reviewable IFRS 15 promise and obligation ledger before revenue timing is decided. It freezes the executed contract population and amendments, inventories every explicit and evidenced implied promise, runs both distinctness tests, develops provisional performance-obligation groupings, and flags variable consideration, standalone selling price, satisfaction, modification, option, and material-right evidence gaps. The package includes a complete two-year SaaS case, machine-readable JSON, deterministic validation, forward tests, official IFRS source notes, and a six-page buyer guide. It does not determine enforceability, revenue amounts, allocation, recognition timing, journal entries, policy approval, tax treatment, or assurance conclusions.

    How to install

    Works the same in every agent - Claude, Cursor, Codex, Copilot and 20+ more.

    ~30 seconds
    1. 1

      Download the ZIP

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    2. 2

      Unzip into your skills folder

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    3. 3

      Ask your agent to use it

      Restart the agent if it was already running. It picks the skill up automatically - no config needed.

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