Description of how entity establishes hedge ratio and what sources of hedge ineffectiveness are

Term: Description of how entity establishes hedge ratio and what sources of hedge ineffectiveness are
Standard Label:	Description of how entity establishes hedge ratio and what sources of hedge ineffectiveness are
Name:	ifrs-full:DescriptionOfHowEntityEstablishesHedgeRatioAndWhatSourcesOfHedgeIneffectivenessAre
Identifier:	ifrs-full_DescriptionOfHowEntityEstablishesHedgeRatioAndWhatSourcesOfHedgeIneffectivenessAre
Documentation:	The description of how the entity establishes the hedge ratio and what are the sources of hedge ineffectiveness. Hedge ratio is the relationship between the quantity of the hedging instrument and the quantity of the hedged item in terms of their relative weighting. [Refer: Gain (loss) on hedge ineffectiveness]
Category of Term:	Concept
References:	IFRS 7 22B c
Balance type:	none
Period type:	duration
Data type:	xbrli:stringItemType

Last updated: 12/22/2019 8:31:01 AM