EBU Single Rulebook Q&A 9 November 2017 2017_3591 IFRS 9, validation rule v2776_m
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European Union · · · 11-01-2019
Validation v2776_m for IFRS 9 (taxonomy 2.7) seems to be incorrect. v2776_m = {F 18.00.a, r100, c010} = sum({F 04.04.1, r100, (c015, c030, c040)}) + {F 01.01, r040, c010}Validation rule v2776_m (taxonomy 2.7) for IFRS 9 compares the gross carrying amount for Loans and Advances for credit institutions oftemplate F 18.
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