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RBA Glossary definition for IFR

IFR – Interchange Fee Regulation

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Appendix B: Data

31 Dec 2015 RDP 2015-06
David Rodgers
Compared to the previous standards, IFRS allows less scope for banks to hold provisions against expected future losses. ... The overall effect of the change is that both credit losses and interest income are higher under IFRS than under the previous
https://www.rba.gov.au/publications/rdp/2015/2015-06/appendix-b.html

Measuring Credit Losses

31 Dec 2015 RDP 2015-06
David Rodgers
Prior to the adoption of IFRS in Australia, individual provisions were called specific provisions, and collective provisions were called general provisions. ... The adoption of IFRS in 2006 constrained the extent to which Australian banks could raise
https://www.rba.gov.au/publications/rdp/2015/2015-06/mea-cre-losses.html