Enum Assertion 

pub enum Assertion {
    Occurrence,
    Completeness,
    Accuracy,
    Cutoff,
    Classification,
    Existence,
    RightsAndObligations,
    ValuationAndAllocation,
    PresentationAndDisclosure,
}

Financial statement assertions per ISA 315.

Variants

Occurrence

Transactions occurred and relate to the entity

Completeness

All transactions that should have been recorded have been recorded

Accuracy

Amounts and data relating to transactions have been recorded appropriately

Cutoff

Transactions have been recorded in the correct accounting period

Classification

Transactions have been recorded in the proper accounts

Existence

Assets, liabilities, and equity interests exist

RightsAndObligations

The entity holds rights to assets and liabilities are obligations

ValuationAndAllocation

Assets, liabilities, and equity interests are included at appropriate amounts

PresentationAndDisclosure

Financial information is appropriately presented and described

Implementations

impl Assertion

pub fn transaction_assertions() -> Vec<Self>

Get all transaction-level assertions.

pub fn balance_assertions() -> Vec<Self>

Get all balance-level assertions.

pub fn description(&self) -> &'static str

Get a human-readable description.

Trait Implementations

impl Clone for Assertion

fn clone(&self) -> Assertion

Returns a duplicate of the value.

fn clone_from(&mut self, source: &Self)

Performs copy-assignment from source.

impl Debug for Assertion

fn fmt(&self, f: &mut Formatter<'_>) -> Result

Formats the value using the given formatter.

impl<'de> Deserialize<'de> for Assertion

fn deserialize<__D>(__deserializer: __D) -> Result<Self, __D::Error>

where __D: Deserializer<'de>,

Deserialize this value from the given Serde deserializer.

impl Hash for Assertion

fn hash<__H: Hasher>(&self, state: &mut __H)

Feeds this value into the given Hasher.

fn hash_slice<H>(data: &[Self], state: &mut H)

where H: Hasher, Self: Sized,

Feeds a slice of this type into the given Hasher.

impl PartialEq for Assertion

fn eq(&self, other: &Assertion) -> bool

Tests for self and other values to be equal, and is used by ==.

fn ne(&self, other: &Rhs) -> bool

Tests for !=. The default implementation is almost always sufficient, and should not be overridden without very good reason.

impl Serialize for Assertion

fn serialize<__S>(&self, __serializer: __S) -> Result<__S::Ok, __S::Error>

where __S: Serializer,

Serialize this value into the given Serde serializer.

impl Copy for Assertion

impl Eq for Assertion

impl StructuralPartialEq for Assertion