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