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Term: Financial assets whose contractual cash flow characteristics have been assessed based on facts and circumstances at initial recognition without taking into account requirements related to modification of time value of money e
Standard Label: Financial assets whose contractual cash flow characteristics have been assessed based on facts and circumstances at initial recognition without taking into account requirements related to modification of time value of money e
Name: ifrs-full:FinancialAssetsWhoseContractualCashFlowCharacteristicsHaveBeenAssessedBasedOnFactsAndCircumstancesAtInitialRecognitionWithoutTakingIntoAccountRequirementsRelatedToModificationOfTimeValueOfMoneyElement
Identifier: ifrs-full_FinancialAssetsWhoseContractualCashFlowCharacteristicsHaveBeenAssessedBasedOnFactsAndCircumstancesAtInitialRecognitionWithoutTakingIntoAccountRequirementsRelatedToModificationOfTimeValueOfMoneyElement
Documentation: The amount of financial assets whose contractual cash flow characteristics have been assessed based on the facts and circumstances that existed at the initial recognition without taking into account the requirements related to the modification of the time value of money element. [Refer: Financial assets]
Category of Term: Concept
References: IFRS 7 42R
Balance type: debit
Period type: instant
Data type: xbrli:monetaryItemType

Last updated: 12/22/2019 8:31:30 AM

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