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Term: Description of policy for determining when transfers between levels are deemed to have occurred, entity's own equity instruments
Standard Label: Description of policy for determining when transfers between levels are deemed to have occurred, entity's own equity instruments
Name: ifrs-full:DescriptionOfPolicyForDeterminingWhenTransfersBetweenLevelsAreDeemedToHaveOccurredEntitysOwnEquityInstruments
Identifier: ifrs-full_DescriptionOfPolicyForDeterminingWhenTransfersBetweenLevelsAreDeemedToHaveOccurredEntitysOwnEquityInstruments
Documentation: The description of the policy for determining when transfers of the entity's own equity instruments between levels of the fair value hierarchy are deemed to have occurred. The policy about the timing of recognising transfers shall be the same for transfers into the levels as for transfers out of the levels. [Refer: Entity's own equity instruments [member]]
Category of Term: Concept
References: IFRS 13 93 c | IFRS 13 93 e iv | IFRS 13 95
Balance type: none
Period type: duration
Data type: xbrli:stringItemType

Last updated: 12/22/2019 8:31:04 AM

Public Domain