Enum NciMeasurementMethod 

pub enum NciMeasurementMethod {
    Proportionate,
    FullGoodwill,
}

IFRS 3 § 19 / ASC 805-30-30-1 acquisition-date NCI measurement methods. Determines how the non-controlling interest is initially measured at the date of a business combination and, by extension, how goodwill is measured (full vs partial / proportionate).

The choice is per-acquisition — IFRS 3.19 lets the acquirer elect on a transaction-by-transaction basis. US GAAP (ASC 805) is stricter: full-goodwill (fair value) is mandatory.

Variants

Proportionate

Proportionate share method (partial goodwill) — IFRS 3.19(b). NCI is measured at its proportionate share of the acquiree’s identifiable net assets. Goodwill recognised on consolidation reflects only the parent’s share. v5.0 default — the v5.0 stub effectively applied this method by computing total_nci = nci_share_net_assets.

FullGoodwill

Fair value method (full goodwill) — IFRS 3.19(a) / ASC 805-30-30-1. NCI is measured at its acquisition-date fair value (typically determined by reference to the quoted price per share or a valuation technique). Goodwill recognised on consolidation includes both the parent’s and the NCI’s share. Required under US GAAP; optional under IFRS.

Trait Implementations

impl Clone for NciMeasurementMethod

fn clone(&self) -> NciMeasurementMethod

Returns a duplicate of the value.

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

Performs copy-assignment from source.

impl Debug for NciMeasurementMethod

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

Formats the value using the given formatter.

impl Default for NciMeasurementMethod

fn default() -> NciMeasurementMethod

Returns the “default value” for a type.

impl<'de> Deserialize<'de> for NciMeasurementMethod

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

where __D: Deserializer<'de>,

Deserialize this value from the given Serde deserializer.

impl Hash for NciMeasurementMethod

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 NciMeasurementMethod

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

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 NciMeasurementMethod

impl Eq for NciMeasurementMethod

impl StructuralPartialEq for NciMeasurementMethod