Struct GoingConcernAssessment 

pub struct GoingConcernAssessment {
    pub entity_code: String,
    pub assessment_date: NaiveDate,
    pub assessment_period: String,
    pub indicators: Vec<GoingConcernIndicator>,
    pub management_plans: Vec<String>,
    pub auditor_conclusion: GoingConcernConclusion,
    pub material_uncertainty_exists: bool,
}

Going concern assessment prepared for a single entity and reporting period.

One assessment is generated per entity per period. The auditor’s conclusion is driven by the number and severity of indicators identified.

Fields

entity_code: String

Entity code of the assessed entity.

assessment_date: NaiveDate

Date on which the assessment was finalised.

assessment_period: String

Human-readable period descriptor (e.g. “FY2024”).

indicators: Vec<GoingConcernIndicator>

Indicators identified during the assessment (may be empty).

management_plans: Vec<String>

Management’s plans to address the identified indicators.

auditor_conclusion: GoingConcernConclusion

Auditor’s overall conclusion.

material_uncertainty_exists: bool

Whether a material uncertainty paragraph is required in the audit report.

Implementations

impl GoingConcernAssessment

pub fn conclude_from_indicators(self) -> Self

Derive the conclusion and material_uncertainty_exists flag from the number of indicators present.

Indicator count	Conclusion	Material uncertainty
0	NoMaterialUncertainty	false
1–2	MaterialUncertaintyExists	true
3+	GoingConcernDoubt	true

Trait Implementations

impl Clone for GoingConcernAssessment

fn clone(&self) -> GoingConcernAssessment

Returns a duplicate of the value.

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

Performs copy-assignment from source.

impl Debug for GoingConcernAssessment

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

Formats the value using the given formatter.

impl<'de> Deserialize<'de> for GoingConcernAssessment

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

where __D: Deserializer<'de>,

Deserialize this value from the given Serde deserializer.

impl Serialize for GoingConcernAssessment

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

where __S: Serializer,

Serialize this value into the given Serde serializer.