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Term: Description of basis on which regulatory deferral account balances are recognised and derecognised, and how they are measured initially and subsequently
Standard Label: Description of basis on which regulatory deferral account balances are recognised and derecognised, and how they are measured initially and subsequently
Name: ifrs-full:DescriptionOfBasisOnWhichRegulatoryDeferralAccountBalancesAreRecognisedAndDerecognisedAndHowTheyAreMeasuredInitiallyAndSubsequently
Identifier: ifrs-full_DescriptionOfBasisOnWhichRegulatoryDeferralAccountBalancesAreRecognisedAndDerecognisedAndHowTheyAreMeasuredInitiallyAndSubsequently
Documentation: The description of the basis on which regulatory deferral account balances are recognised and derecognised, and how they are measured initially and subsequently, including how regulatory deferral account balances are assessed for recoverability and how any impairment loss is allocated. [Refer: Regulatory deferral account balances [member]]
Category of Term: Concept
References: IFRS 14 32
Balance type: none
Period type: duration
Data type: xbrli:stringItemType

Last updated: 12/22/2019 8:30:59 AM

Public Domain