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Term: Increase (decrease) in fair value of financial assets designated as measured at fair value through profit or loss, attributable to changes in credit risk of financial assets
Standard Label: Increase (decrease) in fair value of financial assets designated as measured at fair value through profit or loss, attributable to changes in credit risk of financial assets
Name: ifrs-full:ChangesInFairValueOfFinancialAssetsAttributableToChangesInCreditRiskOfFinancialAssets
Identifier: ifrs-full_ChangesInFairValueOfFinancialAssetsAttributableToChangesInCreditRiskOfFinancialAssets
Documentation: The increase (decrease) in the fair value of a financial asset (or group of financial assets) designated as measured at fair value through profit or loss that is attributable to changes in the credit risk of that asset determined either: (a) as the amount of change in its fair value that is not attributable to changes in market conditions that give rise to 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: Credit risk [member]; Financial assets]
Category of Term: Concept
References: IFRS 7 9 c
Balance type: debit
Period type: duration
Data type: xbrli:monetaryItemType

Last updated: 12/22/2019 8:30:48 AM

Public Domain