Standard Label: | Accumulated increase (decrease) in fair value of loan or receivable, attributable to changes in credit risk of financial assets |
Name: | ifrs-full:AccumulatedChangesInFairValueOfLoanOrReceivableAttributableToChangesInCreditRiskOfFinancialAssets |
Identifier: | ifrs-full_AccumulatedChangesInFairValueOfLoanOrReceivableAttributableToChangesInCreditRiskOfFinancialAssets |
Documentation: | The accumulated increase (decrease) in the fair value of loans or receivables that is attributable to changes in the credit risk of the assets determined either: (a) as the amount of change in their fair value that is not attributable to changes in the market conditions that gave rise to the market risk; or (b) using an alternative method the entity believes more faithfully represents the amount of change in its fair value that is attributable to changes in the credit risk of the asset. [Refer: Market risk [member]] |
Category of Term: | Concept |
References: | IFRS 7 9 c |
Balance type: | debit |
Period type: | instant |
Data type: | xbrli:monetaryItemType |
Last updated: 12/22/2019 8:30:39 AM