Standard Label: | Disclosure of analysis of present value of defined benefit obligation that distinguishes nature, characteristics and risks [text block] |
Name: | ifrs-full:DisclosureOfAnalysisOfPresentValueOfDefinedBenefitObligationThatDistinguishesNatureCharacteristicsAndRisksExplanatory |
Identifier: | ifrs-full_DisclosureOfAnalysisOfPresentValueOfDefinedBenefitObligationThatDistinguishesNatureCharacteristicsAndRisksExplanatory |
Documentation: | The disclosure of an analysis of the present value of a defined benefit obligation that distinguishes the nature, characteristics and risks of the obligation. Such a disclosure could distinguish: (a) between amounts owing to active members, deferred members, and pensioners; (b) between vested benefits and accrued but not vested benefits; and (c) between conditional benefits, amounts attributable to future salary increases and other benefits. [Refer: Defined benefit obligation, at present value] |
Category of Term: | Concept |
References: | IAS 19 137 |
Balance type: | none |
Period type: | duration |
Data type: | nonnum:textBlockItemType |
Last updated: 12/22/2019 8:31:08 AM