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Term: Financial assets at fair value through profit or loss
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

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