datasynth-standards 2.0.0

Accounting and audit standards framework for synthetic data generation (IFRS, US GAAP, ISA, SOX, PCAOB)
Documentation

datasynth-standards

Accounting and audit standards framework for synthetic data generation.

Overview

datasynth-standards implements major accounting, auditing, and regulatory frameworks used in financial reporting:

  • Accounting standards: US GAAP (ASC 606, 842, 820, 360) and IFRS (IFRS 15, 16, 13, IAS 36)
  • Audit standards: 34 ISA standards (ISA 200-720) and PCAOB (AS 2201, 2110, 3101)
  • Regulatory frameworks: SOX Section 302/404 with deficiency classification
  • Framework selection: US GAAP, IFRS, French GAAP, German GAAP, or dual reporting

Key Types

Category Types
Revenue CustomerContract, PerformanceObligation (ASC 606 / IFRS 15)
Leases Lease, ROUAsset, LeaseLiability (ASC 842 / IFRS 16)
Fair Value FairValueMeasurement with Level 1/2/3 hierarchy (ASC 820 / IFRS 13)
Impairment ImpairmentTest (ASC 360 / IAS 36)
Audit IsaStandard, IsaRequirement, AnalyticalProcedure, ExternalConfirmation
Opinions AuditOpinion, KeyAuditMatter (ISA 700/705/706/701)
Regulatory Sox302Certification, Sox404Assessment, DeficiencyMatrix

Usage

use datasynth_standards::framework::AccountingFramework;
use datasynth_standards::audit::isa_reference::IsaStandard;

let framework = AccountingFramework::UsGaap;
let standard = IsaStandard::Isa315;

Modules

Module Purpose
framework AccountingFramework enum and FrameworkSettings
accounting Revenue recognition, leases, fair value, impairment
audit ISA references, analytical procedures, confirmations, opinions, PCAOB mappings, audit trail

License

Apache-2.0 - See LICENSE for details.