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Term: Explanation of reasons for changes in loss allowance for financial instruments
Standard Label: Explanation of reasons for changes in loss allowance for financial instruments
Name: ifrs-full:ExplanationOfReasonsForChangesInLossAllowanceForFinancialInstruments
Identifier: ifrs-full_ExplanationOfReasonsForChangesInLossAllowanceForFinancialInstruments
Documentation: The explanation of the reasons for changes in the loss allowance for financial instruments, which may include (a) the portfolio composition; (b) the volume of financial instruments purchased or originated; and (c) the severity of the expected credit losses.
Category of Term: Concept
References: IFRS 7 B8D
Balance type: none
Period type: duration
Data type: xbrli:stringItemType

Last updated: 12/22/2019 8:31:27 AM

Public Domain