Enum TranslationAccountType 

pub enum TranslationAccountType {
    BsMonetary,
    BsNonMonetary,
    PlRevenue,
    PlExpense,
    Equity,
    PlOci,
}

IAS 21 / ASC 830 rate-basis category for a GL account.

Drives the rate selected when translating each TB line from functional to presentation currency.

Variants

BsMonetary

Balance-sheet monetary item — cash, AR, AP, loans, bonds. Translated at the closing rate (IAS 21.23(a)).

BsNonMonetary

Balance-sheet non-monetary item — inventory, fixed assets, intangibles, goodwill, prepaid. Translated at the historical rate (IAS 21.23(b)).

PlRevenue

P&L revenue. Translated at the average rate (IAS 21.40).

PlExpense

P&L expense including COGS. Translated at the average rate.

Equity

Equity — common stock, retained earnings, reserves. Translated at the historical rate at the date of initial recognition.

PlOci

OCI — translated at the average rate (or the rate at the date of the underlying gain / loss for some items).

Trait Implementations

impl Clone for TranslationAccountType

fn clone(&self) -> TranslationAccountType

Returns a duplicate of the value.

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

Performs copy-assignment from source.

impl Copy for TranslationAccountType

impl Debug for TranslationAccountType

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

Formats the value using the given formatter.

impl<'de> Deserialize<'de> for TranslationAccountType

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

where __D: Deserializer<'de>,

Deserialize this value from the given Serde deserializer.

impl Eq for TranslationAccountType

impl Hash for TranslationAccountType

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 TranslationAccountType

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

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 TranslationAccountType