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Term: Disclosure of analysis of present value of defined benefit obligation that distinguishes nature, characteristics and risks [text block]
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

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