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Term: Disclosure of actual claims compared with previous estimates [text block]
Standard Label: Disclosure of actual claims compared with previous estimates [text block]
Name: ifrs-full:DisclosureOfActualClaimsComparedWithPreviousEstimatesExplanatory
Identifier: ifrs-full_DisclosureOfActualClaimsComparedWithPreviousEstimatesExplanatory
Documentation: The disclosure of actual claims compared with previous estimates of the undiscounted amount of the claims (ie claims development). The disclosure about claims development shall start with the period when the earliest material claim(s) arose and for which there is still uncertainty about the amount and timing of the claims payments at the end of the reporting period, but is not required to start more than 10 years before the end of the reporting period. The entity is not required to disclose information about the development of claims for which uncertainty about the amount and timing of the claims payments is resolved typically within one year.
Category of Term: Concept
References: IFRS 4 39 c iii
Balance type: none
Period type: duration
Data type: nonnum:textBlockItemType

Last updated: 12/22/2019 8:31:08 AM

Public Domain