Explanation of facts and circumstances indicating rare situation for reclassification out of financial assets at fair value through profit or loss

Term: Explanation of facts and circumstances indicating rare situation for reclassification out of financial assets at fair value through profit or loss
Standard Label:	Explanation of facts and circumstances indicating rare situation for reclassification out of financial assets at fair value through profit or loss
Name:	ifrs-full:ExplanationOfFactsAndCircumstancesIndicatingRareSituationForReclassificationOutOfFinancialAssetsAtFairValueThroughProfitOrLoss
Identifier:	ifrs-full_ExplanationOfFactsAndCircumstancesIndicatingRareSituationForReclassificationOutOfFinancialAssetsAtFairValueThroughProfitOrLoss
Documentation:	The explanation of facts and circumstances indicating a rare situation for the reclassification of financial assets that are no longer held for the purpose of selling or repurchasing in the near term out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss; Reclassification out of financial assets at fair value through profit or loss]
Category of Term:	Concept
References:	IFRS 7 12A c
Balance type:	none
Period type:	duration
Data type:	xbrli:stringItemType

Last updated: 12/22/2019 8:31:26 AM