Standard Label: | Financial assets at fair value through profit or loss |
Name: | ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLoss |
Identifier: | ifrs-full_FinancialAssetsAtFairValueThroughProfitOrLoss |
Documentation: | The amount of financial assets that are measured at fair value and for which gains (losses) are recognised in profit or loss. A financial asset shall be measured at fair value through profit or loss unless it is measured at amortised cost or at fair value through other comprehensive income. A gain (loss) on a financial asset measured at fair value shall be recognised in profit or loss unless it is part of a hedging relationship, it is an investment in an equity instrument for which the entity has elected to present gains and losses in other comprehensive income or it is a financial asset measured at fair value through other comprehensive income. [Refer: At fair value [member]; Financial assets] |
Category of Term: | Concept |
References: | IFRS 7 8 a |
Balance type: | debit |
Period type: | instant |
Data type: | xbrli:monetaryItemType |
Last updated: 12/22/2019 8:31:29 AM