Standard Label: | Gains (losses) arising from settlements, net defined benefit liability (asset) |
Name: | ifrs-full:GainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAsset |
Identifier: | ifrs-full_GainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAsset |
Documentation: | The decrease (increase) in the net defined benefit liability (asset) resulting from settlements. Settlements are transactions that eliminate all further legal or constructive obligations for part or all of the benefits provided under a defined benefit plan, other than a payment of benefits to, or on behalf of, employees that is set out in the terms of the plan and included in the actuarial assumptions. [Refer: Net defined benefit liability (asset); Defined benefit plans [member]; Actuarial assumptions [member]] |
Category of Term: | Concept |
References: | IAS 19 141 d |
Balance type: | debit |
Period type: | duration |
Data type: | xbrli:monetaryItemType |
Last updated: 12/22/2019 8:31:33 AM