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Term: Description of policy for determining when transfers between levels are deemed to have occurred, liabilities
Standard Label: Description of policy for determining when transfers between levels are deemed to have occurred, liabilities
Name: ifrs-full:DescriptionOfPolicyForDeterminingWhenTransfersBetweenLevelsAreDeemedToHaveOccurredLiabilities
Identifier: ifrs-full_DescriptionOfPolicyForDeterminingWhenTransfersBetweenLevelsAreDeemedToHaveOccurredLiabilities
Documentation: The description of the policy for determining when transfers of liabilities 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.
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