Standard Label: | Dividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners |
Name: | ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwners |
Identifier: | ifrs-full_DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwners |
Documentation: | The amount of dividends proposed or declared after the reporting period but before financial statements are authorised for issue. Such dividends are not recognised as a liability at the end of the reporting period because no obligation exists at that time. |
Category of Term: | Concept |
References: | IAS 1 137 a | IAS 10 13 |
Balance type: | none |
Period type: | duration |
Data type: | xbrli:monetaryItemType |
Last updated: 12/22/2019 8:31:22 AM