Regel im Vergleich

CN0825 - This validation check ensures that the value reported for the [Accumulated impairment…

Version 2022/07
→
Version 1.8
2Geänderte Eigenschaften

Geänderte Eigenschaften

Definition

−[Accounting.Accumulated impairment amount] = 'Nonapplicable' IF AND ONLY IF [Accounting.Type of impairment] = 'Non-applicable'

+[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 “Nonapplicable”. On the other hand, if the assets are impaired, they must have a value other than “Non-applicable”.

+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”.