Struct IndexedRestatement 

pub struct IndexedRestatement {
    pub account_code: String,
    pub historical_date: NaiveDate,
    pub reporting_date: NaiveDate,
    pub historical_amount: Decimal,
    pub indexation_factor: Decimal,
    pub restated_amount: Decimal,
    pub currency: String,
}

One line-item restatement under IAS 29 § 12.

Fields

account_code: String

Account code being restated.

historical_date: NaiveDate

The historical date on which the underlying item was recognised (acquisition date for non-monetary items).

reporting_date: NaiveDate

Reporting period end the restatement is being made for.

historical_amount: Decimal

Pre-restatement (historical-cost) carrying amount, in the functional currency.

indexation_factor: Decimal

Indexation factor applied = index(reporting_date) / index(historical_date).

restated_amount: Decimal

Post-restatement amount = historical_amount * indexation_factor.

currency: String

Functional currency code.

Implementations

impl IndexedRestatement

pub fn restate( account_code: impl Into<String>, historical_date: NaiveDate, reporting_date: NaiveDate, historical_amount: Decimal, index: &GeneralPriceIndex, ) -> Option<Self>

Restate historical_amount from historical_date to reporting_date using the supplied GeneralPriceIndex. Returns None when the index can’t yield a factor for either date. Pure projection — no I/O.

pub fn adjustment(&self) -> Decimal

Restatement adjustment amount = restated_amount − historical_amount. Positive when the asset’s measured value increased (general inflation outpaces historical book value); negative when the index has fallen (rare — typically only happens with a base-period reset).

Trait Implementations

impl Clone for IndexedRestatement

fn clone(&self) -> IndexedRestatement

Returns a duplicate of the value.

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

Performs copy-assignment from source.

impl Debug for IndexedRestatement

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

Formats the value using the given formatter.

impl<'de> Deserialize<'de> for IndexedRestatement

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

where __D: Deserializer<'de>,

Deserialize this value from the given Serde deserializer.

impl PartialEq for IndexedRestatement

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

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

where __S: Serializer,

Serialize this value into the given Serde serializer.

impl StructuralPartialEq for IndexedRestatement