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Term: Information on how entity determined whether credit risk of financial instruments has increased significantly since initial recognition
Standard Label: Information on how entity determined whether credit risk of financial instruments has increased significantly since initial recognition
Name: ifrs-full:InformationOnHowEntityDeterminedWhetherCreditRiskOfFinancialInstrumentsHasIncreasedSignificantlySinceInitialRecognition
Identifier: ifrs-full_InformationOnHowEntityDeterminedWhetherCreditRiskOfFinancialInstrumentsHasIncreasedSignificantlySinceInitialRecognition
Documentation: Information on how an entity determined whether the credit risk of financial instruments has increased significantly since initial recognition, including if and how: (a) financial instruments are considered to have low credit risk; and (b) the presumption that there have been significant increases in credit risk since initial recognition when financial assets are more than 30 days past due, has been rebutted. [Refer: Credit risk [member]]
Category of Term: Concept
References: IFRS 7 35F a
Balance type: none
Period type: duration
Data type: xbrli:stringItemType

Last updated: 12/22/2019 8:31:44 AM

Public Domain