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Term: Dividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners
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

Public Domain