CN0420 - This validation check ensures that the value reported in the [Type of impairment]…

Definition

[Accounting.Type of impairment] IN {'Stage 1 (IFRS)','Stage 2 (IFRS)','Stage 3 (IFRS)','General allowances (GAAP)','Specific allowances (GAAP)'} IF AND ONLY IF [Accounting.Accumulated impairment amount] >= 0

Kurzbeschreibung

This validation check ensures that the value reported in the [Type of impairment] attribute is consistent with the amount reported in the [Accumulated impairment amount] attribute and vice versa. Specifically, for assets which require an assessment of impairment under their respective accounting practices, this amount must be reported (i.e. cannot be ‘Non-applicable’) and vice versa.

Versionen

• Ältere Version (2017/08)
• Neuere Version (2018/08)
• Keine Änderungen zur Vorgängerversion.

Quelldokument

• AnaCredit validation checks (2018/04 version) (2018/04, nicht die neueste Fassung)

Betrifft folgende Attribute

• Accumulated impairment amount
• Type of impairment

Gehört zu Datensatz

• Accounting dataset