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Term: Increase (decrease) in fair value of loans or receivables, attributable to changes in credit risk of financial assets
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

Public Domain