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Term: Description of reasons for transfers of cumulative gain (loss) within equity when changes in liability's credit risk are presented in other comprehensive income
Standard Label: Description of reasons for transfers of cumulative gain (loss) within equity when changes in liability's credit risk are presented in other comprehensive income
Name: ifrs-full:DescriptionOfReasonsForTransfersOfCumulativeGainLossWithinEquity
Identifier: ifrs-full_DescriptionOfReasonsForTransfersOfCumulativeGainLossWithinEquity
Documentation: The description of the reasons for transfers within equity of the cumulative gain (loss) on a financial liability designated as at fair value through profit or loss when the entity is required to present the effects of changes in that liability’s credit risk in other comprehensive income. [Refer: Financial liabilities at fair value through profit or loss; Transfers of cumulative gain (loss) within equity when changes in liability's credit risk are presented in other comprehensive income]
Category of Term: Concept
References: IFRS 7 10 c
Balance type: none
Period type: duration
Data type: xbrli:stringItemType

Last updated: 12/22/2019 8:31:05 AM

Public Domain