{
  "id": "procure-to-pay-advisor",
  "name": "Procure-to-Pay Advisor",
  "type": "skill",
  "provider": "accounting",
  "category": "finance",
  "summary": "Multi-jurisdiction reference framework for procure-to-pay (P2P) accounting. Covers PO matching (2-way, 3-way, 4-way), purchase price variance (PPV), GRNI accruals and cutoff, early payment discounts (net vs. gross method), dynamic discounting, supply chain financing reclassification (IFRS IC 2020 / ASC 470 + ASU 2022-04), vendor master controls, 1099/1042-S, GDPR data retention, prepaid assets, purchase commitments (ASC 440 / IAS 37), VAT/GST input credit recovery, blocked input tax, partial exemption, and procurement fraud controls (SoD, three-lines-of-defence, FCPA/UK Bribery Act).",
  "source_type": "original",
  "path": "skills/accounting/procure-to-pay-advisor",
  "author": "github: VincentChuWaiChow",
  "version": "0.1.0",
  "last_verified": "2026-06-02",
  "lifecycle": "experimental",
  "execution_tier": "read-only-runtime",
  "provider_coverage": ["gaap", "ifrs", "hgb", "jgaap", "ind-as", "cas"],
  "official_docs": [
    "https://asc.fasb.org/210",
    "https://asc.fasb.org/440",
    "https://www.ifrs.org/content/dam/ifrs/publications/html-standards/english/2024/issued/ias37.html",
    "https://www.ifrs.org/content/dam/ifrs/publications/html-standards/english/2024/issued/ifrs9.html",
    "https://www.ifrs.org/news-and-events/updates/ifric/2020/ifric-update-november-2020/",
    "https://www.gesetze-im-internet.de/hgb/__249.html"
  ],
  "security_notes": "Advisory only — never posts AP journal entries or processes payments. Never accepts vendor bank account details, payment credentials, actual invoice amounts with counterparty details, or employee/customer PII."
}