Struct GoingConcernGenerator 

pub struct GoingConcernGenerator { /* private fields */ }

Generator for ISA 570 / ASC 205-40 going concern assessments.

Implementations

impl GoingConcernGenerator

pub fn new(seed: u64) -> Self

Create a new generator with the given seed and default configuration.

pub fn with_config(seed: u64, config: GoingConcernGeneratorConfig) -> Self

Create a new generator with custom configuration.

pub fn generate_for_entity( &mut self, entity_code: &str, assessment_date: NaiveDate, period: &str, ) -> GoingConcernAssessment

Generate a going concern assessment for a single entity.

Arguments

• entity_code — Entity code being assessed.
• assessment_date — Date the assessment was finalised (typically the financial statement approval date).
• period — Human-readable period descriptor (e.g. “FY2024”).

pub fn generate_for_entities( &mut self, entity_codes: &[String], assessment_date: NaiveDate, period: &str, ) -> Vec<GoingConcernAssessment>

Generate assessments for multiple entities in a single batch.

pub fn generate_for_entity_with_input( &mut self, input: &GoingConcernInput, period: &str, ) -> GoingConcernAssessment

Generate a going concern assessment driven by actual financial data.

Financial indicators (recurring losses, negative working capital, negative operating cash flow) are determined from the supplied GoingConcernInput. Non-financial indicators (litigation, regulatory action, etc.) retain the random element since they cannot be inferred from journal entries alone.

Indicator mapping

• net_income < 0 → GoingConcernIndicatorType::RecurringOperatingLosses
• working_capital < 0 → GoingConcernIndicatorType::WorkingCapitalDeficiency
• operating_cash_flow < 0 → GoingConcernIndicatorType::NegativeOperatingCashFlow

Conclusion

0 indicators → NoMaterialUncertainty, 1–2 → MaterialUncertaintyExists, 3+ → GoingConcernDoubt (same rule as [generate_for_entity]).

pub fn generate_for_entities_with_inputs( &mut self, entity_codes: &[String], inputs: &[GoingConcernInput], assessment_date: NaiveDate, period: &str, ) -> Vec<GoingConcernAssessment>

Generate assessments for multiple entities using financial data inputs.

Entities without a corresponding input fall back to random behaviour.