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.