An entity is neither required to disclose information about the fair value of collateral and other credit enhancements nor is it required to quantify the exact value of the collateral that was included in the calculation of expected credit losses (ie the loss given default).
Dans certains ressorts territoriaux, le fait de réévaluer ou d'ajuster autrement un actif à la juste valeur fait varier le bénéfice imposable (la perte fiscale) de la période.