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