Accumulated impairment

The amount of loss allowances that are held against or are allocated to the instrument on the reporting reference date. This data attribute applies to instruments subject to impairment under the applied accounting standard. Under IFRS, the accumulated impairment relates to the following
amounts:
(i) loss allowance at an amount equal to 12-month expected
credit losses;
(ii) loss allowance at an amount equal to lifetime expected
credit losses.
Under GAAP, the accumulated impairment relates to the following
amounts:
(i) loss allowance at an amount equal to general allowances;
(ii) loss allowance at an amount equal to specific allowances.

Variable ID

ACCMLTD_IMPRMNT

Definition

The amount of loss allowances that are held against or are allocated to the instrument on the reporting reference date. This data attribute applies to instruments subject to impairment under the applied accounting standard. Under IFRS, the accumulated impairment relates to the following
amounts:
(i) loss allowance at an amount equal to 12-month expected
credit losses;
(ii) loss allowance at an amount equal to lifetime expected
credit losses.
Under GAAP, the accumulated impairment relates to the following
amounts:
(i) loss allowance at an amount equal to general allowances;
(ii) loss allowance at an amount equal to specific allowances.

Input layer instructions

Not available

Domain

Monetary

Legal references

  • No legal references provided

Used in cubes

Used in transformations