datasynth_standards/lib.rs
1#![deny(clippy::unwrap_used)]
2//! Accounting and Audit Standards Framework for Synthetic Data Generation.
3//!
4//! This crate provides comprehensive support for major accounting and auditing
5//! standards frameworks used in financial reporting and audit procedures:
6//!
7//! ## Accounting Standards
8//!
9//! - **US GAAP**: United States Generally Accepted Accounting Principles
10//! - ASC 606: Revenue from Contracts with Customers
11//! - ASC 842: Leases
12//! - ASC 820: Fair Value Measurement
13//! - ASC 360: Impairment of Long-Lived Assets
14//!
15//! - **IFRS**: International Financial Reporting Standards
16//! - IFRS 15: Revenue from Contracts with Customers
17//! - IFRS 16: Leases
18//! - IFRS 13: Fair Value Measurement
19//! - IAS 36: Impairment of Assets
20//!
21//! ## Audit Standards
22//!
23//! - **ISA**: International Standards on Auditing
24//! - ISA 200-720: Complete coverage of 34 ISA standards
25//! - ISA 520: Analytical Procedures
26//! - ISA 505: External Confirmations
27//! - ISA 700/705/706/701: Audit Reports and Opinions
28//!
29//! - **PCAOB**: Public Company Accounting Oversight Board Standards
30//! - AS 2201: Auditing Internal Control Over Financial Reporting
31//! - AS 2110: Identifying and Assessing Risks
32//! - AS 3101: The Auditor's Report
33//!
34//! ## Regulatory Frameworks
35//!
36//! - **SOX**: Sarbanes-Oxley Act
37//! - Section 302: CEO/CFO Certifications
38//! - Section 404: Internal Control Assessment
39//!
40//! ## Usage
41//!
42//! ```rust
43//! use datasynth_standards::framework::AccountingFramework;
44//! use datasynth_standards::accounting::revenue::{CustomerContract, PerformanceObligation};
45//! use datasynth_standards::audit::isa_reference::IsaStandard;
46//!
47//! // Select accounting framework
48//! let framework = AccountingFramework::UsGaap;
49//!
50//! // Revenue recognition under ASC 606
51//! // let contract = CustomerContract::new(...);
52//!
53//! // ISA compliance tracking
54//! let standard = IsaStandard::Isa315;
55//! ```
56
57pub mod framework;
58
59pub mod accounting;
60pub mod audit;
61pub mod regulatory;
62
63// Re-export key types at crate root for convenience
64pub use framework::{AccountingFramework, FrameworkSettings};