An entity is not required to track the changes in credit risk on the financial instruments at each reporting date, but instead requires the entity to recognize a loss allowance based on lifetime expected credit losses at each reporting date. Which impairment approach is this describing?
A. Incurred loss approach
B. Purchased or originated credit-impaired approach
C. General approach
D. Simplified approach
C. General approach
这个描述符合企业会计准则中的“一般模型”（General approach），它要求实体在每个报告日基于整个存续期预期信用损失来计提损失准备。这不同于以往的已发生损失模型（Incurred loss approach），也不同于初始确认时已发生信用损失模型（Purchased or originated credit-impaired approach），更不是简化的处理方式。因此，正确答案是C. General approach。
