Crate datasynth_standards 

Accounting and Audit Standards Framework for Synthetic Data Generation.

This crate provides comprehensive support for major accounting and auditing standards frameworks used in financial reporting and audit procedures:

Accounting Standards

• US GAAP: United States Generally Accepted Accounting Principles

  • ASC 606: Revenue from Contracts with Customers
  • ASC 842: Leases
  • ASC 820: Fair Value Measurement
  • ASC 360: Impairment of Long-Lived Assets

• IFRS: International Financial Reporting Standards

  • IFRS 15: Revenue from Contracts with Customers
  • IFRS 16: Leases
  • IFRS 13: Fair Value Measurement
  • IAS 36: Impairment of Assets

Audit Standards

• ISA: International Standards on Auditing

  • ISA 200-720: Complete coverage of 34 ISA standards
  • ISA 520: Analytical Procedures
  • ISA 505: External Confirmations
  • ISA 700/705/706/701: Audit Reports and Opinions

• PCAOB: Public Company Accounting Oversight Board Standards

  • AS 2201: Auditing Internal Control Over Financial Reporting
  • AS 2110: Identifying and Assessing Risks
  • AS 3101: The Auditor’s Report

Regulatory Frameworks

• SOX: Sarbanes-Oxley Act
  • Section 302: CEO/CFO Certifications
  • Section 404: Internal Control Assessment

Usage

use datasynth_standards::framework::AccountingFramework;
use datasynth_standards::accounting::revenue::{CustomerContract, PerformanceObligation};
use datasynth_standards::audit::isa_reference::IsaStandard;

// Select accounting framework
let framework = AccountingFramework::UsGaap;

// Revenue recognition under ASC 606
// let contract = CustomerContract::new(...);

// ISA compliance tracking
let standard = IsaStandard::Isa315;

Re-exports

pub use framework::AccountingFramework;

pub use framework::FrameworkSettings;

Modules

accounting

Accounting Standards Implementation.

audit

Audit Standards Implementation.

framework

Accounting Framework Selection and Configuration.

regulatory

Regulatory Framework Implementation.