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Term: Description of management's approach to determining values assigned to key assumptions
Standard Label: Description of management's approach to determining values assigned to key assumptions
Name: ifrs-full:DescriptionOfManagementsApproachToDeterminingValuesAssignedToKeyAssumptions
Identifier: ifrs-full_DescriptionOfManagementsApproachToDeterminingValuesAssignedToKeyAssumptions
Documentation: The description of management's approach to determining the value (or values) assigned to key assumptions, whether those value(s) reflect past experience or, if appropriate, are consistent with external sources of information and, if not, how and why they differ from past experience or external sources of information. Key assumptions are those to which the unit’s (group of units’) recoverable amount is most sensitive.
Category of Term: Concept
References: IAS 36 134 d ii | IAS 36 134 e ii | IAS 36 135 d
Balance type: none
Period type: duration
Data type: xbrli:stringItemType

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

Public Domain