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Term: Description of key assumptions on which management has based determination of fair value less costs of disposal
Standard Label: Description of key assumptions on which management has based determination of fair value less costs of disposal
Name: ifrs-full:DescriptionOfKeyAssumptionsOnWhichManagementHasBasedDeterminationOfFairValueLessCostsOfDisposal
Identifier: ifrs-full_DescriptionOfKeyAssumptionsOnWhichManagementHasBasedDeterminationOfFairValueLessCostsOfDisposal
Documentation: The description of key assumptions on which management has based its determination of fair value less costs of disposal for a cash-generating unit (group of units). Key assumptions are those to which the unit's (group of units') recoverable amount is most sensitive. [Refer: Cash-generating units [member]]
Category of Term: Concept
References: IAS 36 130 f iii | IAS 36 134 e i
Balance type: none
Period type: duration
Data type: xbrli:stringItemType

Last updated: 12/22/2019 8:31:02 AM

Public Domain