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 ‘Non- applicable’) and vice versa.

Versionen

• Ältere Version (2018/04)
• Neuere Version (2018/11)
• Änderungen in 2018/11 anzeigen →
• Keine Änderungen zur Vorgängerversion.

Quelldokument

• AnaCredit validation checks (2018/08 version) (2018/08, nicht die neueste Fassung)

Betrifft folgende Attribute

• Accumulated impairment amount
• Impairment assessment method

Gehört zu Datensatz

• Accounting dataset