datasynth_standards/lib.rs
1//! Accounting and Audit Standards Framework for Synthetic Data Generation.
2//!
3//! This crate provides comprehensive support for major accounting and auditing
4//! standards frameworks used in financial reporting and audit procedures:
5//!
6//! ## Accounting Standards
7//!
8//! - **US GAAP**: United States Generally Accepted Accounting Principles
9//! - ASC 606: Revenue from Contracts with Customers
10//! - ASC 842: Leases
11//! - ASC 820: Fair Value Measurement
12//! - ASC 360: Impairment of Long-Lived Assets
13//!
14//! - **IFRS**: International Financial Reporting Standards
15//! - IFRS 15: Revenue from Contracts with Customers
16//! - IFRS 16: Leases
17//! - IFRS 13: Fair Value Measurement
18//! - IAS 36: Impairment of Assets
19//!
20//! ## Audit Standards
21//!
22//! - **ISA**: International Standards on Auditing
23//! - ISA 200-720: Complete coverage of 34 ISA standards
24//! - ISA 520: Analytical Procedures
25//! - ISA 505: External Confirmations
26//! - ISA 700/705/706/701: Audit Reports and Opinions
27//!
28//! - **PCAOB**: Public Company Accounting Oversight Board Standards
29//! - AS 2201: Auditing Internal Control Over Financial Reporting
30//! - AS 2110: Identifying and Assessing Risks
31//! - AS 3101: The Auditor's Report
32//!
33//! ## Regulatory Frameworks
34//!
35//! - **SOX**: Sarbanes-Oxley Act
36//! - Section 302: CEO/CFO Certifications
37//! - Section 404: Internal Control Assessment
38//!
39//! ## Usage
40//!
41//! ```rust
42//! use datasynth_standards::framework::AccountingFramework;
43//! use datasynth_standards::accounting::revenue::{CustomerContract, PerformanceObligation};
44//! use datasynth_standards::audit::isa_reference::IsaStandard;
45//!
46//! // Select accounting framework
47//! let framework = AccountingFramework::UsGaap;
48//!
49//! // Revenue recognition under ASC 606
50//! // let contract = CustomerContract::new(...);
51//!
52//! // ISA compliance tracking
53//! let standard = IsaStandard::Isa315;
54//! ```
55
56pub mod framework;
57
58pub mod accounting;
59pub mod audit;
60pub mod regulatory;
61
62// Re-export key types at crate root for convenience
63pub use framework::{AccountingFramework, FrameworkSettings};