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Term: Accumulated increase (decrease) in fair value of loan or receivable, attributable to changes in credit risk of financial assets
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

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