firefly-iii/app/Helpers/Csv/Converter/AssetAccountIban.php

<?php
/**
 * AssetAccountIban.php
 * Copyright (C) 2016 thegrumpydictator@gmail.com
 *
 * This software may be modified and distributed under the terms
 * of the MIT license.  See the LICENSE file for details.
 */

declare(strict_types = 1);
namespace FireflyIII\Helpers\Csv\Converter;

use Auth;
use Carbon\Carbon;
use FireflyIII\Crud\Account\AccountCrudInterface;
use FireflyIII\Models\Account;
use FireflyIII\Models\AccountType;

/**
 * Class AssetAccountIban
 *
 * @package FireflyIII\Helpers\Csv\Converter
 */
class AssetAccountIban extends BasicConverter implements ConverterInterface
{

    /**
     * @return Account
     */
    public function convert(): Account
    {
        $crud = app('FireflyIII\Crud\Account\AccountCrudInterface');

        // is mapped? Then it's easy!
        if (isset($this->mapped[$this->index][$this->value])) {
            $account = $crud->find(intval($this->mapped[$this->index][$this->value]));

            return $account;
        }


        if (strlen($this->value) > 0) {
            $account = $this->searchOrCreate($crud);

            return $account;
        }

        return new Account;
    }

    /**
     * @param AccountCrudInterface $crud
     *
     * @return Account
     */
    private function searchOrCreate(AccountCrudInterface $crud)
    {
        // find or create new account:
        $set = $crud->getAccountsByType([AccountType::DEFAULT, AccountType::ASSET]);
        /** @var Account $entry */
        foreach ($set as $entry) {
            if ($entry->iban == $this->value) {

                return $entry;
            }
        }


        // create it if doesn't exist.
        $accountData = [
            'name'                   => $this->value,
            'accountType'            => 'asset',
            'virtualBalance'         => 0,
            'virtualBalanceCurrency' => 1, // hard coded.
            'active'                 => true,
            'user'                   => Auth::user()->id,
            'iban'                   => $this->value,
            'accountNumber'          => $this->value,
            'accountRole'            => null,
            'openingBalance'         => 0,
            'openingBalanceDate'     => new Carbon,
            'openingBalanceCurrency' => 1, // hard coded.
        ];

        $account = $crud->store($accountData);

        return $account;
    }
}