What is HGB in the context of this skill?

HGB refers to the Handelsgesetzbuch (German Commercial Code), the primary legal framework for accounting and financial reporting for all commercial entities in Germany.

Does this skill support IFRS comparisons?

Yes, it provides detailed comparisons between HGB and IFRS, highlighting critical differences in the prudence principle, revenue recognition, and asset valuation.

Does it include specific HGB balance sheet structures?

Yes, it includes standardized templates for balance sheet and P&L structures as required by § 266 and § 275 of the HGB.

Can Claude help with tax balance sheets using this skill?

Yes, the skill applies the 'Maßgeblichkeitsprinzip' (authoritative principle) to help navigate the relationship and deviations between commercial (Handelsbilanz) and tax (Steuerbilanz) balance sheets.

German GAAP (HGB) Accounting

Name: German GAAP (HGB) Accounting
Author: brainbytes-dev

bybrainbytes-dev

0•

Productivity & Workflow

Provides expert guidance on German commercial accounting standards (HGB), including GoB principles, valuation rules, and financial statement structuring.

This skill equips Claude with specialized knowledge of the German Commercial Code (Handelsgesetzbuch), enabling precise implementation of German GAAP (HGB). It covers fundamental principles like the prudence principle (Vorsichtsprinzip), authoritative tax principles (Maßgeblichkeitsprinzip), and detailed valuation rules for assets and liabilities. Whether you are preparing statutory financial statements, calculating provisions, or comparing HGB with IFRS, this skill ensures compliance with German legal frameworks and accounting best practices through structured methodology and quality gates.

Key Features

01Management of provisions (Rückstellungen) and scheduled depreciation

02Compliance checks for financial statement structure per § 266 HGB

03Detailed guidance on valuation for acquisition and production costs

04Calculation logic for deferred taxes and distribution restrictions

05Expert implementation of German GAAP (HGB) and GoB principles

060 GitHub stars

Use Cases

01Mapping HGB accounting treatments to IFRS for international consolidated reporting

02Preparing statutory annual financial statements for German corporations like GmbH or AG

03Calculating long-term provisions using mandatory Bundesbank discounting rates

What are Skills?·How to Install

Install with 🐟 Skill.Fish

npx skillfish add brainbytes-dev/everything-claude-finance accounting

For use in Claude.ai and ChatGPT

Key Features

01Management of provisions (Rückstellungen) and scheduled depreciation

02Compliance checks for financial statement structure per § 266 HGB

03Detailed guidance on valuation for acquisition and production costs

04Calculation logic for deferred taxes and distribution restrictions

05Expert implementation of German GAAP (HGB) and GoB principles

060 GitHub stars

Use Cases

01Mapping HGB accounting treatments to IFRS for international consolidated reporting

02Preparing statutory annual financial statements for German corporations like GmbH or AG

03Calculating long-term provisions using mandatory Bundesbank discounting rates

What are Skills?·How to Install

Install with 🐟 Skill.Fish

npx skillfish add brainbytes-dev/everything-claude-finance accounting

For use in Claude.ai and ChatGPT