| name | revenue-recognition |
| description | Revenue recognition analysis under MPERS/MFRS for material money in. Use when revenue recognition, sales cut-off, deferred revenue, principal vs agent. |
| disable-model-invocation | true |
/revenue-recognition
Purpose
Thin alias into classify — revenue theme only.
Same doctrine: shared/classify-substance.md.
Same output folder: workpapers/analysis/revenue_recognition.md.
Steps
- Ensure
workpapers/transactions.json exists (run extract if not).
- Set
classify_depth = standards_aware for this theme.
- Load
references/jurisdictions/malaysia/standards/revenue_recognition.md (or active jurisdiction pack).
- Follow classify-transactions steps 1–3 focused on material credits / sales streams.
- Write
workpapers/analysis/revenue_recognition.md from references/schemas/analysis_pack.example.md.
- Apply concluded COA codes; update
payee_map.json; re-run classify script for affected lines.
Done when: revenue pack on disk with sources, standard ref, conclusion → codes; open items listed.
Do not
- Invent a second pipeline
- Code all bank credits as sales without substance
- Skip structured asks when recognition date is ambiguous
