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Term: Expense of restructuring activities
Standard Label: Expense of restructuring activities
Name: ifrs-full:ExpenseOfRestructuringActivities
Identifier: ifrs-full_ExpenseOfRestructuringActivities
Documentation: The amount of expense relating to restructuring. Restructuring is a programme that is planned and controlled by management and materially changes either the scope of a business undertaken by an entity or the manner in which that business is conducted. Such programmes include: (a) the sale or termination of a line of business; (b) closure of business locations in a country or region or the relocation of activities from one country or region to another; (c) changes in management structure; and (d) fundamental reorganisations that have a material effect on the nature and focus of the entity's operations.
Category of Term: Concept
References: IAS 1 98 b
Balance type: debit
Period type: duration
Data type: xbrli:monetaryItemType

Last updated: 12/22/2019 8:31:25 AM

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