feat(core): initial release of SKR03/SKR04 German accounting standards implementation

- Complete implementation of German standard charts of accounts
- SKR03 (Process Structure Principle) for trading/service companies
- SKR04 (Financial Classification Principle) for manufacturing companies
- Double-entry bookkeeping with MongoDB persistence
- Comprehensive reporting suite with DATEV export
- Full TypeScript support and type safety

package.json

@@ -0,0 +1,62 @@
+{
+  "name": "@fin.cx/skr",
+  "version": "1.0.0",
+  "description": "SKR03 and SKR04 German accounting standards for double-entry bookkeeping",
+  "main": "dist_ts/index.js",
+  "typings": "dist_ts/index.d.ts",
+  "type": "module",
+  "scripts": {
+    "test": "tstest test/ --verbose --logfile --timeout=60",
+    "build": "tsbuild --web --node",
+    "buildDocs": "tsdoc"
+  },
+  "keywords": [
+    "skr03",
+    "skr04",
+    "accounting",
+    "bookkeeping",
+    "double-entry",
+    "german",
+    "datev",
+    "mongodb",
+    "typescript"
+  ],
+  "author": "Fin.cx",
+  "license": "MIT",
+  "packageManager": "pnpm@10.11.0",
+  "dependencies": {
+    "@push.rocks/smartdata": "^5.15.1",
+    "@push.rocks/smartlog": "^3.1.8",
+    "@push.rocks/smarttime": "^4.1.1",
+    "@push.rocks/smartunique": "^3.0.9"
+  },
+  "devDependencies": {
+    "@git.zone/tsbuild": "^2.6.4",
+    "@git.zone/tsrun": "^1.3.3",
+    "@git.zone/tstest": "^2.3.2"
+  },
+  "repository": {
+    "type": "git",
+    "url": "https://code.foss.global/fin.cx/skr.git"
+  },
+  "bugs": {
+    "url": "https://code.foss.global/fin.cx/skr/issues"
+  },
+  "homepage": "https://code.foss.global/fin.cx/skr#readme",
+  "private": true,
+  "files": [
+    "ts/**/*",
+    "ts_web/**/*",
+    "dist/**/*",
+    "dist_*/**/*",
+    "dist_ts/**/*",
+    "dist_ts_web/**/*",
+    "assets/**/*",
+    "cli.js",
+    "npmextra.json",
+    "readme.md"
+  ],
+  "pnpm": {
+    "overrides": {}
+  }
+}