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Term: Gain (loss) on change in fair value of hedged item used as basis for recognising hedge ineffectiveness
Standard Label: Gain (loss) on change in fair value of hedged item used as basis for recognising hedge ineffectiveness
Name: ifrs-full:GainLossOnChangeInFairValueOfHedgedItemUsedAsBasisForRecognisingHedgeIneffectiveness
Identifier: ifrs-full_GainLossOnChangeInFairValueOfHedgedItemUsedAsBasisForRecognisingHedgeIneffectiveness
Documentation: The gain (loss) on the change in fair value of the hedged item used as a basis for recognising hedge ineffectiveness. Hedge ineffectiveness is the extent to which the changes in the fair value or the cash flows of the hedging instrument are greater or less than those on the hedged item.
Category of Term: Concept
References: IFRS 7 24B a iv | IFRS 7 24B b i
Balance type: credit
Period type: duration
Data type: xbrli:monetaryItemType

Last updated: 12/22/2019 8:31:32 AM

Public Domain