Standard Label: | Increase (decrease) in current tax expense (income) due to rate regulation |
Name: | ifrs-full:IncreaseDecreaseInCurrentTaxExpenseIncomeDueToRateRegulation |
Identifier: | ifrs-full_IncreaseDecreaseInCurrentTaxExpenseIncomeDueToRateRegulation |
Documentation: | The increase (decrease) in current tax expense (income) due to rate regulation. Rate regulation is a framework for establishing the prices that can be charged to customers for goods or services and that framework is subject to oversight and/or approval by a rate regulator. [Refer: Current tax expense (income)] |
Category of Term: | Concept |
References: | IFRS 14 34 |
Balance type: | debit |
Period type: | duration |
Data type: | xbrli:monetaryItemType |
Last updated: 12/22/2019 8:31:38 AM