Struct GoodwillAllocation 

pub struct GoodwillAllocation {
    pub cgu_id: String,
    pub business_combination_id: String,
    pub goodwill_amount: Decimal,
    pub allocation_date: NaiveDate,
}

Goodwill allocated to a CGU at the acquisition date per IAS 36 § 80. When a single business combination’s goodwill spans multiple CGUs, the engagement records one GoodwillAllocation per CGU totalling the goodwill on the acquisition.

Fields

cgu_id: String

CGU identifier (matches CashGeneratingUnit::cgu_id).

business_combination_id: String

Business combination identifier (matches crate::models::business_combination::BusinessCombination::id) — links the goodwill to the underlying acquisition for audit trail and post-implementation review.

goodwill_amount: Decimal

Amount of goodwill allocated, in the group presentation currency. Always non-negative — a bargain purchase produces no goodwill, hence no allocation row.

allocation_date: NaiveDate

Date the allocation took effect (typically the acquisition date).

Trait Implementations

impl Clone for GoodwillAllocation

fn clone(&self) -> GoodwillAllocation

Returns a duplicate of the value.

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

Performs copy-assignment from source.

impl Debug for GoodwillAllocation

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

Formats the value using the given formatter.

impl<'de> Deserialize<'de> for GoodwillAllocation

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

where __D: Deserializer<'de>,

Deserialize this value from the given Serde deserializer.

impl PartialEq for GoodwillAllocation

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

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 GoodwillAllocation