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