Enum MaterialityBenchmark 

pub enum MaterialityBenchmark {
    PretaxIncome,
    Revenue,
    TotalAssets,
    Equity,
    GrossProfit,
}

Benchmark used to derive overall materiality.

The appropriate benchmark depends on the entity’s nature, the users of the financial statements, and the stability/relevance of the benchmark.

Variants

PretaxIncome

Pre-tax income (profit-making entities, 3–7% range).

Revenue

Revenue (thin-margin entities or revenue-focused users, 0.5–1% range).

TotalAssets

Total assets (asset-heavy industries, 0.5–1% range).

Equity

Equity (equity-focused users or non-profit entities, 1–2% range).

GrossProfit

Gross profit (manufacturing/retail with thin net margins).

Trait Implementations

impl Clone for MaterialityBenchmark

fn clone(&self) -> MaterialityBenchmark

Returns a duplicate of the value.

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

Performs copy-assignment from source.

impl Debug for MaterialityBenchmark

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

Formats the value using the given formatter.

impl<'de> Deserialize<'de> for MaterialityBenchmark

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

where __D: Deserializer<'de>,

Deserialize this value from the given Serde deserializer.

impl Display for MaterialityBenchmark

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

Formats the value using the given formatter.

impl Hash for MaterialityBenchmark

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 MaterialityBenchmark

fn eq(&self, other: &MaterialityBenchmark) -> 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 MaterialityBenchmark

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 MaterialityBenchmark

impl Eq for MaterialityBenchmark

impl StructuralPartialEq for MaterialityBenchmark