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Term: Description of bases of financial statements that have been restated for changes in general purchasing power of functional currency
Standard Label: Description of bases of financial statements that have been restated for changes in general purchasing power of functional currency
Name: ifrs-full:DescriptionOfBasesOfFinancialStatementsThatHaveBeenRestatedForChangesInGeneralPurchasingPowerOfFunctionalCurrency
Identifier: ifrs-full_DescriptionOfBasesOfFinancialStatementsThatHaveBeenRestatedForChangesInGeneralPurchasingPowerOfFunctionalCurrency
Documentation: The description of whether the financial statements that have been restated for changes in the general purchasing power of the functional currency are based on a historical cost approach or a current cost approach in hyperinflationary reporting. [Refer: Cost approach [member]]
Category of Term: Concept
References: IAS 29 39 b
Balance type: none
Period type: duration
Data type: xbrli:stringItemType

Last updated: 12/22/2019 8:30:58 AM

Public Domain