CN0470 - This validation check ensures that the value reported in the [Impairment assessment…

Definition

[Accounting.Impairment assessment method] IN {'Individually assessed','Collectively assessed'} IF AND ONLY IF [Accounting.Accumulated impairment amount] >= 0

Kurzbeschreibung

This validation check ensures that the value reported in the [Impairment assessment method] 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 ‘Nonapplicable’) and vice versa.

Versionen

• Neuere Version (2018/04)
• Änderungen in 2018/04 anzeigen →

Quelldokument

• AnaCredit validation checks (2017/08 version) (2017/08, nicht die neueste Fassung)

Betrifft folgende Attribute

• Accumulated impairment amount
• Impairment assessment method

Gehört zu Datensatz

• Accounting dataset