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Term: Financial assets measured at fair value through other comprehensive income
Standard Label: Financial assets measured at fair value through other comprehensive income
Name: ifrs-full:FinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome
Identifier: ifrs-full_FinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome
Documentation: The amount of financial assets that are measured at fair value through other comprehensive income. A financial asset shall be measured at fair value through other comprehensive income if both of the following conditions are met: (a) the financial asset is held within a business model whose objective is achieved by both collecting contractual cash flows and selling financial assets and (b) the contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding. [Refer: At fair value [member]; Financial assets]
Category of Term: Concept
References: IFRS 7 8 h
Balance type: debit
Period type: instant
Data type: xbrli:monetaryItemType

Last updated: 12/22/2019 8:31:30 AM

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