Enum GroupConsolidationMethod 

pub enum GroupConsolidationMethod {
    FullConsolidation,
    EquityMethod,
    FairValue,
}

Consolidation method applied to a subsidiary or investee.

Distinct from the existing super::ConsolidationMethod in that it uses IFRS-aligned terminology and adds a FairValue option for FVTPL investments.

Variants

FullConsolidation

Full line-by-line consolidation (IFRS 10, >50 % ownership / control).

EquityMethod

Equity method (IAS 28, 20–50 % ownership, significant influence).

FairValue

Fair value through profit or loss (<20 % ownership, no influence).

Implementations

impl GroupConsolidationMethod

pub fn from_ownership(ownership_pct: Decimal) -> Self

Derive the consolidation method from the ownership percentage.

Uses standard IFRS 10 / IAS 28 thresholds:

• 50 % → FullConsolidation

• 20–50 % → EquityMethod
• < 20 % → FairValue

Trait Implementations

impl Clone for GroupConsolidationMethod

fn clone(&self) -> GroupConsolidationMethod

Returns a duplicate of the value.

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

Performs copy-assignment from source.

impl Debug for GroupConsolidationMethod

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

Formats the value using the given formatter.

impl<'de> Deserialize<'de> for GroupConsolidationMethod

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

where __D: Deserializer<'de>,

Deserialize this value from the given Serde deserializer.

impl PartialEq for GroupConsolidationMethod

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

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

where __S: Serializer,

Serialize this value into the given Serde serializer.

impl Eq for GroupConsolidationMethod

impl StructuralPartialEq for GroupConsolidationMethod