Standard Label: | Gain (loss) on change in fair value of hedging instrument used as basis for recognising hedge ineffectiveness |
Name: | ifrs-full:GainLossOnChangeInFairValueOfHedgingInstrumentUsedAsBasisForRecognisingHedgeIneffectiveness |
Identifier: | ifrs-full_GainLossOnChangeInFairValueOfHedgingInstrumentUsedAsBasisForRecognisingHedgeIneffectiveness |
Documentation: | The gain (loss) on the change in fair value of the hedging instrument 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 24A c |
Balance type: | credit |
Period type: | duration |
Data type: | xbrli:monetaryItemType |
Last updated: 12/22/2019 8:31:32 AM