Struct ReconcilingItem 

pub struct ReconcilingItem {
    pub description: String,
    pub difference_area: DifferenceArea,
    pub net_income_impact: Decimal,
    pub equity_impact: Decimal,
    pub asset_impact: Decimal,
    pub liability_impact: Decimal,
    pub explanation: String,
}

Individual reconciling item.

Fields

description: String

Description of the adjustment.

difference_area: DifferenceArea

Difference area.

net_income_impact: Decimal

Impact on net income.

equity_impact: Decimal

Impact on equity.

asset_impact: Decimal

Impact on assets.

liability_impact: Decimal

Impact on liabilities.

explanation: String

Detailed explanation.

Implementations

impl ReconcilingItem

pub fn new( description: impl Into<String>, difference_area: DifferenceArea, net_income_impact: Decimal, ) -> Self

Create a new reconciling item with a simplified equity-impact assumption.

Limitation — equity_impact approximation

This constructor sets equity_impact = net_income_impact, assuming that every income-statement difference flows through to retained earnings. This is correct for the majority of US GAAP ↔ IFRS differences (e.g. revenue recognition timing, inventory cost-flow assumptions, lease capitalisation under IFRS 16 vs. ASC 842).

However, several GAAP/IFRS differences bypass the income statement and are recognised directly in Other Comprehensive Income (OCI), causing equity_impact ≠ net_income_impact:

Difference area	US GAAP treatment	IFRS treatment
Pension remeasurements	Amortised through P&L (corridor method)	OCI only (IAS 19R)
Unrealised FX on monetary items	P&L	P&L or OCI depending on hedge designation
Available-for-sale / FVOCI equity securities	OCI	OCI (IFRS 9)
Revaluation surplus (PP&E / intangibles)	Not permitted	OCI (IAS 16/38)

Callers that generate OCI-related reconciling items must override equity_impact after construction and set net_income_impact to Decimal::ZERO (or to only the reclassification portion).

Trait Implementations

impl Clone for ReconcilingItem

fn clone(&self) -> ReconcilingItem

Returns a duplicate of the value.

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

Performs copy-assignment from source.

impl Debug for ReconcilingItem

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

Formats the value using the given formatter.

impl<'de> Deserialize<'de> for ReconcilingItem

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

where __D: Deserializer<'de>,

Deserialize this value from the given Serde deserializer.

impl Serialize for ReconcilingItem

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

where __S: Serializer,

Serialize this value into the given Serde serializer.