Standard Label: | Expense relating to short-term leases for which recognition exemption has been used |
Name: | ifrs-full:ExpenseRelatingToShorttermLeasesForWhichRecognitionExemptionHasBeenUsed |
Identifier: | ifrs-full_ExpenseRelatingToShorttermLeasesForWhichRecognitionExemptionHasBeenUsed |
Documentation: | The amount of the expense relating to short-term leases accounted for applying paragraph 6 of IFRS 16. This expense need not include the expense relating to leases with a lease term of one month or less. Short-term lease is a lease that, at the commencement date, has a lease term of 12 months or less. A lease that contains a purchase option is not a short-term lease. |
Category of Term: | Concept |
References: | IFRS 16 53 c |
Balance type: | debit |
Period type: | duration |
Data type: | xbrli:monetaryItemType |
Last updated: 12/22/2019 8:31:25 AM