Standard Label: | Discounted unguaranteed residual value of assets subject to finance lease |
Name: | ifrs-full:DiscountedUnguaranteedResidualValueOfAssetsSubjectToFinanceLease |
Identifier: | ifrs-full_DiscountedUnguaranteedResidualValueOfAssetsSubjectToFinanceLease |
Documentation: | The amount of the discounted unguaranteed residual value of assets subject to finance leases. Unguaranteed residual value is the portion of the residual value of the underlying asset, the realisation of which by a lessor is not assured or is guaranteed solely by a party related to the lessor. Finance lease is a lease that transfers substantially all the risks and rewards incidental to ownership of an underlying asset. |
Category of Term: | Concept |
References: | IFRS 16 94 |
Balance type: | debit |
Period type: | instant |
Data type: | xbrli:monetaryItemType |
Last updated: 12/22/2019 8:31:22 AM