datasynth-standards 0.2.3

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

Accounting and Audit Standards Framework for Synthetic Data Generation.

This crate provides comprehensive support for major accounting and auditing standards frameworks used in financial reporting and audit procedures:

Accounting Standards

  • US GAAP: United States Generally Accepted Accounting Principles

    • ASC 606: Revenue from Contracts with Customers
    • ASC 842: Leases
    • ASC 820: Fair Value Measurement
    • ASC 360: Impairment of Long-Lived Assets

  • IFRS: International Financial Reporting Standards

    • IFRS 15: Revenue from Contracts with Customers
    • IFRS 16: Leases
    • IFRS 13: Fair Value Measurement
    • IAS 36: Impairment of Assets

Audit Standards

  • ISA: International Standards on Auditing

    • ISA 200-720: Complete coverage of 34 ISA standards
    • ISA 520: Analytical Procedures
    • ISA 505: External Confirmations
    • ISA 700/705/706/701: Audit Reports and Opinions

  • PCAOB: Public Company Accounting Oversight Board Standards

    • AS 2201: Auditing Internal Control Over Financial Reporting
    • AS 2110: Identifying and Assessing Risks
    • AS 3101: The Auditor's Report

Regulatory Frameworks

  • SOX: Sarbanes-Oxley Act
    • Section 302: CEO/CFO Certifications
    • Section 404: Internal Control Assessment

Usage

use datasynth_standards::framework::AccountingFramework;
use datasynth_standards::accounting::revenue::{CustomerContract, PerformanceObligation};
use datasynth_standards::audit::isa_reference::IsaStandard;

// Select accounting framework
let framework = AccountingFramework::UsGaap;

// Revenue recognition under ASC 606
// let contract = CustomerContract::new(...);

// ISA compliance tracking
let standard = IsaStandard::Isa315;