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Term: Information on how requirements for modification of contractual cash flows of financial assets have been applied
Standard Label: Information on how requirements for modification of contractual cash flows of financial assets have been applied
Name: ifrs-full:InformationOnHowRequirementsForModificationOfContractualCashFlowsOfFinancialAssetsHaveBeenApplied
Identifier: ifrs-full_InformationOnHowRequirementsForModificationOfContractualCashFlowsOfFinancialAssetsHaveBeenApplied
Documentation: Information on how the requirements for the modification of contractual cash flows of financial assets have been applied, including how an entity: (a) determines whether the credit risk on a financial asset that has been modified while the loss allowance was measured at an amount equal to lifetime expected credit losses, has improved to the extent that the loss allowance reverts to being measured at an amount equal to 12-month expected credit losses; and (b) monitors the extent to which the loss allowance on financial assets meeting the criteria in (a) is subsequently remeasured at an amount equal to lifetime expected credit losses.
Category of Term: Concept
References: (Coming Soon!)
Balance type: none
Period type: duration
Data type: xbrli:stringItemType

Last updated: 5/10/2021 5:11:50 PM

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