Impairment Loss Allowance (IRIS-FP2392)is an indicator of

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Description

Value of contra asset account set up by the organization as a provision for the potential future loss of capital that has been lent out by the firm at the end of the reporting period. This indicator is taken from the IRIS 4.0 Full Catalogue. IRIS is a catalog of generally accepted performance metrics used by the impact investing community. This indicator has been taken from section: Financial performance. Reporting Currency (OD5990)

Learn how indicators from existing sets such as IRIS, GRI and the SDGs relate to each other by visiting: https://standards.sinzer.org/
Source

https://iris.thegiin.org/metrics

TypeObjective
BenchmarkSee here for more information: https://iris.thegiin.org/research
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