Inheritance impairment assessment method

Card of inheritance impairment assessment method

Name

impairment assessment method

Code

impairment_assessment_method

Comment

Impairment assessment method is the method by which the impairment is assessed, if the instrument is subject to impairment in accordance with applied accounting standards. Collective and individual methods are distinguished.

Parent Entity

recognised instrument

Mutually Exclusive

Yes

Inherit All

No

Generate Parent

Yes

Generate Children

Yes


List of child entities of the inheritance impairment assessment method

Parent Entity

Child Entity

Child Entity Code

recognised instrument

impaired instrument

impaired_instrument

recognised instrument

instrument not subject to impairment

instrument_not_subject_to_impairment


List of associated business rules of the inheritance impairment assessment method

Name

Code

Rule Type

recognised instrument spc0001 impairment assessment method

spc0001

Constraint