datasynth-standards

The datasynth-standards crate provides comprehensive support for major accounting and auditing standards frameworks including IFRS, US GAAP, French GAAP (PCG), German GAAP (HGB), ISA, SOX, and PCAOB.

Overview

This crate contains domain models and business logic for:

Accounting Standards: Revenue recognition, lease accounting, fair value measurement, impairment testing
Audit Standards: ISA requirements, analytical procedures, confirmations, audit opinions
Regulatory Frameworks: SOX 302/404 compliance, PCAOB standards

Modules

`framework`

Core accounting framework selection and settings.

#![allow(unused)]
fn main() {
use datasynth_standards::framework::{AccountingFramework, FrameworkSettings};

// Select framework
let framework = AccountingFramework::UsGaap;
assert!(framework.allows_lifo());
assert!(!framework.allows_impairment_reversal());

// German GAAP specifics
let hgb = AccountingFramework::GermanGaap;
assert!(!hgb.allows_lifo());
assert!(hgb.allows_impairment_reversal());       // Mandatory under §253(5)
assert!(hgb.requires_pending_loss_provisions());  // HGB-specific
assert!(hgb.allows_low_value_asset_expensing());  // GWG ≤ 800 EUR

// Framework-specific settings
let settings = FrameworkSettings::us_gaap();
assert!(settings.validate().is_ok());
}

`accounting`

Accounting standards models:

Module	Standards	Key Types
`revenue`	ASC 606 / IFRS 15	`CustomerContract`, `PerformanceObligation`, `VariableConsideration`
`leases`	ASC 842 / IFRS 16	`Lease`, `ROUAsset`, `LeaseLiability`, `LeaseAmortizationEntry`
`fair_value`	ASC 820 / IFRS 13	`FairValueMeasurement`, `FairValueHierarchyLevel`
`impairment`	ASC 360 / IAS 36	`ImpairmentTest`, `RecoverableAmountMethod`
`differences`	Dual Reporting	`FrameworkDifferenceRecord`

`audit`

Audit standards models:

Module	Standards	Key Types
`isa_reference`	ISA 200-720	`IsaStandard`, `IsaRequirement`, `IsaProcedureMapping`
`analytical`	ISA 520	`AnalyticalProcedure`, `VarianceInvestigation`
`confirmation`	ISA 505	`ExternalConfirmation`, `ConfirmationResponse`
`opinion`	ISA 700/705/706/701	`AuditOpinion`, `KeyAuditMatter`, `OpinionModification`
`audit_trail`	Traceability	`AuditTrail`, `TrailGap`
`pcaob`	PCAOB AS	`PcaobStandard`, `PcaobIsaMapping`

`regulatory`

Regulatory compliance models:

Module	Standards	Key Types
`sox`	SOX 302/404	`Sox302Certification`, `Sox404Assessment`, `DeficiencyMatrix`, `MaterialWeakness`

Usage Examples

Revenue Recognition

#![allow(unused)]
fn main() {
use datasynth_standards::accounting::revenue::{
    CustomerContract, PerformanceObligation, ObligationType, SatisfactionPattern,
};
use datasynth_standards::framework::AccountingFramework;
use rust_decimal_macros::dec;

// Create a customer contract under US GAAP
let mut contract = CustomerContract::new(
    "C001".to_string(),
    "CUST001".to_string(),
    dec!(100000),
    AccountingFramework::UsGaap,
);

// Add performance obligations
let po = PerformanceObligation::new(
    "PO001".to_string(),
    ObligationType::Good,
    SatisfactionPattern::PointInTime,
    dec!(60000),
);
contract.add_performance_obligation(po);
}

Lease Accounting

#![allow(unused)]
fn main() {
use datasynth_standards::accounting::leases::{Lease, LeaseAssetClass, LeaseClassification};
use datasynth_standards::framework::AccountingFramework;
use chrono::NaiveDate;
use rust_decimal_macros::dec;

// Create a lease
let lease = Lease::new(
    "L001".to_string(),
    LeaseAssetClass::RealEstate,
    NaiveDate::from_ymd_opt(2024, 1, 1).unwrap(),
    60,                    // 5-year term
    dec!(10000),          // Monthly payment
    0.05,                  // Discount rate
    AccountingFramework::UsGaap,
);

// Classify under US GAAP bright-line tests
let classification = lease.classify_us_gaap(
    72,                    // Asset useful life (months)
    dec!(600000),         // Fair value
    dec!(550000),         // Present value of payments
);
}

ISA Standards

#![allow(unused)]
fn main() {
use datasynth_standards::audit::isa_reference::{
    IsaStandard, IsaRequirement, IsaRequirementType,
};

// Reference an ISA standard
let standard = IsaStandard::Isa315;
assert_eq!(standard.number(), "315");
assert!(standard.title().contains("Risk"));

// Create a requirement
let requirement = IsaRequirement::new(
    IsaStandard::Isa500,
    "12".to_string(),
    IsaRequirementType::Requirement,
    "Design and perform audit procedures".to_string(),
);
}

SOX Compliance

#![allow(unused)]
fn main() {
use datasynth_standards::regulatory::sox::{
    Sox404Assessment, DeficiencyMatrix, DeficiencyLikelihood, DeficiencyMagnitude,
};
use uuid::Uuid;

// Create a SOX 404 assessment
let assessment = Sox404Assessment::new(
    Uuid::new_v4(),
    2024,
    true, // ICFR effective
);

// Classify a deficiency
let deficiency = DeficiencyMatrix::new(
    DeficiencyLikelihood::Probable,
    DeficiencyMagnitude::Material,
);
assert!(deficiency.is_material_weakness());
}

Framework Validation

The crate validates framework-specific rules:

#![allow(unused)]
fn main() {
use datasynth_standards::framework::{AccountingFramework, FrameworkSettings};

// LIFO is not permitted under IFRS
let mut settings = FrameworkSettings::ifrs();
settings.use_lifo_inventory = true;
assert!(settings.validate().is_err());

// PPE revaluation is not permitted under US GAAP
let mut settings = FrameworkSettings::us_gaap();
settings.use_ppe_revaluation = true;
assert!(settings.validate().is_err());

// German GAAP: LIFO also prohibited
let mut settings = FrameworkSettings::german_gaap();
settings.use_lifo_inventory = true;
assert!(settings.validate().is_err());
}

Dependencies

[dependencies]
datasynth-standards = "0.2.3"

Feature Flags

Currently, no optional features are defined. All functionality is included by default.

DataSynth Documentation