It stands for lifetime expected credit losses; the expected credit losses (ECL) that would result from all possible default events...

The expected credit losses that would result from all possible default events to occur over the entire expected life of...

It stands for expected credit losses; by definition, it denotes credit losses that are expected to result from default events...

Credit losses that are expected to result from default events associated with financial instruments, financing commitments and financial guarantee contracts,...

A measure of value which is based on re-calculation of the fair value (FV) of an entity's assets and liaibilities...

A measure of value which is based on re-calculation of the fair value of an entity's assets and liaibilities at...

It stands for business model; the way whereby an entity manages a group of assets for the purpose of collecting...

The way whereby an entity manages a group of assets for the purpose of collecting cash flows. A set of...

The amount at which a financial asset is measured at initial recognition, net of any principal repayment (recovery), adjusted for...

An amount that is deemed to be a representative (surrogate) of cost or depreciated cost at a specific date, for...