Struct FrameworkSettings 

pub struct FrameworkSettings {
    pub framework: AccountingFramework,
    pub use_lifo_inventory: bool,
    pub capitalize_development_costs: bool,
    pub use_ppe_revaluation: bool,
    pub allow_impairment_reversal: bool,
    pub lease_term_threshold: f64,
    pub lease_pv_threshold: f64,
    pub default_incremental_borrowing_rate: f64,
    pub variable_consideration_constraint: f64,
}

Framework-specific settings that control accounting treatment options.

These settings allow fine-grained control over framework-specific accounting policies within the selected framework.

Fields

framework: AccountingFramework

The primary accounting framework.

use_lifo_inventory: bool

Whether to use LIFO inventory costing (US GAAP only).

Default: false (use FIFO/weighted average)

capitalize_development_costs: bool

Whether to capitalize development costs (IFRS requirement, US GAAP option).

Under IFRS, development costs must be capitalized when criteria are met. Under US GAAP, most development costs are expensed.

use_ppe_revaluation: bool

Whether to use revaluation model for PPE (IFRS option).

Under IFRS, entities can choose between cost model and revaluation model. Under US GAAP, revaluation above cost is not permitted.

allow_impairment_reversal: bool

Whether to reverse impairment losses when conditions improve (IFRS option).

Under IFRS, impairment losses (except for goodwill) can be reversed. Under US GAAP, impairment losses generally cannot be reversed.

lease_term_threshold: f64

Threshold percentage for lease term test (US GAAP: 75%).

A lease is classified as finance/capital if the lease term is >= this percentage of the asset’s economic life.

lease_pv_threshold: f64

Threshold percentage for present value test (US GAAP: 90%).

A lease is classified as finance/capital if the present value of lease payments is >= this percentage of the asset’s fair value.

default_incremental_borrowing_rate: f64

Default incremental borrowing rate for lease calculations.

variable_consideration_constraint: f64

Revenue recognition constraint for variable consideration.

Under both frameworks, variable consideration is constrained to the amount that is highly probable (IFRS) or probable (US GAAP) not to result in a significant revenue reversal.

Implementations

impl FrameworkSettings

pub fn us_gaap() -> Self

Create settings for US GAAP with typical US company policies.

pub fn ifrs() -> Self

Create settings for IFRS with typical international policies.

pub fn dual_reporting() -> Self

Create settings for dual reporting.

pub fn french_gaap() -> Self

Create settings for French GAAP (Plan Comptable Général).

pub fn german_gaap() -> Self

Create settings for German GAAP (Handelsgesetzbuch — HGB).

pub fn validate(&self) -> Result<(), FrameworkValidationError>

Validate settings are consistent with the selected framework.

Trait Implementations

impl Clone for FrameworkSettings

fn clone(&self) -> FrameworkSettings

Returns a duplicate of the value.

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

Performs copy-assignment from source.

impl Debug for FrameworkSettings

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

Formats the value using the given formatter.

impl Default for FrameworkSettings

fn default() -> Self

Returns the “default value” for a type.

impl<'de> Deserialize<'de> for FrameworkSettings

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

where __D: Deserializer<'de>,

Deserialize this value from the given Serde deserializer.

impl Serialize for FrameworkSettings

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

where __S: Serializer,

Serialize this value into the given Serde serializer.