Enum AccountingFramework 

pub enum AccountingFramework {
    UsGaap,
    Ifrs,
    DualReporting,
    FrenchGaap,
    GermanGaap,
}

Primary accounting framework selection.

Determines which set of accounting standards governs the generation of financial data, affecting everything from revenue recognition timing to lease classification.

Variants

UsGaap

United States Generally Accepted Accounting Principles.

Key characteristics:

• Rules-based approach
• LIFO inventory permitted
• No revaluation of PPE above cost
• No reversal of impairment losses (except for certain assets)
• Bright-line tests for lease classification

Ifrs

International Financial Reporting Standards.

Key characteristics:

• Principles-based approach
• LIFO inventory prohibited
• Revaluation model permitted for PPE
• Reversal of impairment losses permitted (except goodwill)
• Principles-based lease classification

DualReporting

Dual Reporting under both US GAAP and IFRS.

Generates reconciliation data showing differences between the two frameworks for the same underlying transactions.

FrenchGaap

French GAAP (Plan Comptable Général – PCG).

French statutory accounting framework:

• PCG chart of accounts (classes 1–9)
• LIFO prohibited (like IFRS)
• Impairment reversal permitted under French rules
• Principles-based lease classification (convergent with IFRS 16 for many entities)

GermanGaap

German GAAP (Handelsgesetzbuch – HGB, §238-263).

German statutory accounting framework:

• SKR04 chart of accounts (classes 0–9, Abschlussgliederungsprinzip)
• LIFO prohibited since BilMoG 2009
• Mandatory impairment reversal (§253(5) HGB)
• Operating leases remain off-balance (BMF-Leasingerlasse)
• Pending loss provisions mandatory (§249(1) HGB)
• Low-value assets (GWG) immediate expensing ≤800 EUR

Implementations

impl AccountingFramework

pub fn revenue_standard(&self) -> &'static str

Returns the standard name for revenue recognition.

pub fn lease_standard(&self) -> &'static str

Returns the standard name for lease accounting.

pub fn fair_value_standard(&self) -> &'static str

Returns the standard name for fair value measurement.

pub fn impairment_standard(&self) -> &'static str

Returns the standard name for impairment.

pub fn allows_lifo(&self) -> bool

Returns whether LIFO inventory costing is permitted.

pub fn requires_development_capitalization(&self) -> bool

Returns whether development cost capitalization is required.

pub fn allows_ppe_revaluation(&self) -> bool

Returns whether PPE revaluation above cost is permitted.

pub fn allows_impairment_reversal(&self) -> bool

Returns whether impairment loss reversal is permitted.

pub fn uses_brightline_lease_tests(&self) -> bool

Returns whether this framework uses bright-line lease tests.

pub fn requires_pending_loss_provisions(&self) -> bool

Returns whether pending loss provisions are mandatory.

Under HGB §249(1), provisions for pending losses (drohende Verluste aus schwebenden Geschäften) are mandatory.

pub fn allows_low_value_asset_expensing(&self) -> bool

Returns whether low-value assets can be immediately expensed.

Under HGB / EStG §6(2), assets with acquisition cost ≤ 800 EUR (GWG — geringwertige Wirtschaftsgüter) can be fully expensed.

pub fn operating_leases_off_balance(&self) -> bool

Returns whether operating leases remain off-balance sheet.

Under HGB with BMF-Leasingerlasse, the economic owner (usually lessor) keeps the asset on their balance sheet for operating leases.

Trait Implementations

impl Clone for AccountingFramework

fn clone(&self) -> AccountingFramework

Returns a duplicate of the value.

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

Performs copy-assignment from source.

impl Debug for AccountingFramework

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

Formats the value using the given formatter.

impl Default for AccountingFramework

fn default() -> AccountingFramework

Returns the “default value” for a type.

impl<'de> Deserialize<'de> for AccountingFramework

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

where __D: Deserializer<'de>,

Deserialize this value from the given Serde deserializer.

impl Display for AccountingFramework

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

Formats the value using the given formatter.

impl Hash for AccountingFramework

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 AccountingFramework

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

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

where __S: Serializer,

Serialize this value into the given Serde serializer.

impl Copy for AccountingFramework

impl Eq for AccountingFramework

impl StructuralPartialEq for AccountingFramework