Standard Label: | Increase (decrease) in fair value of loans or receivables, attributable to changes in credit risk of financial assets |
Name: | ifrs-full:ChangesInFairValueOfLoansOrReceivablesAttributableToChangesInCreditRiskOfFinancialAssets |
Identifier: | ifrs-full_ChangesInFairValueOfLoansOrReceivablesAttributableToChangesInCreditRiskOfFinancialAssets |
Documentation: | The increase (decrease) in the fair value of loans or receivables that is attributable to changes in the credit risk of the loans and receivables determined either: (a) as the amount of change in their fair value that is not attributable to changes in market conditions that gave rise to market risk; or (b) using an alternative method that 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]; Market risk [member]] |
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