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 (2020/11)
• Änderungen zur Vorgängerversion anzeigen →
• Keine neuere Version – in Edition 1.8 ist dieser Eintrag nicht mehr enthalten. Änderungen der Edition anzeigen →

Quelldokument

• AnaCredit validation checks (2022/07 version) (2022/07)

Betrifft folgende Attribute

• Accumulated impairment amount
• Impairment assessment method

Gehört zu Datensatz

• Accounting dataset