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Term: Discounted unguaranteed residual value of assets subject to finance lease
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

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