CN0825 - This validation check ensures that the value reported for the [Accumulated impairment…
Definition
[Accounting.Accumulated impairment amount] = “Non-applicable” IF AND ONLY IF [Accounting.Type of impairment] = “Non-applicable”
Kurzbeschreibung
This validation check ensures that the value reported for the [Accumulated impairment amount] attribute is consistent with the [Type of impairment] attribute and vice versa. This means that assets that are not impaired have both amount and type of impairment reported as “Non-applicable”. On the other hand, if the assets are impaired, they must have a value other than “Non-applicable”.
Versionen
Quelldokument
- AnaCredit validation checks, version 1.8 (version 1.8)
Betrifft folgende Attribute
Gehört zu Datensatz
Diese Angaben wurden ohne KI deterministisch aus den Tabellen der genannten Quelldokumente geparst. Fehler bei der PDF-Auswertung sind dennoch möglich – im Zweifel gilt das Quelldokument.