Standard Label: | Increase (decrease) through net exchange differences, deferred tax liability (asset) |
Name: | ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesDeferredTaxLiabilityAsset |
Identifier: | ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesDeferredTaxLiabilityAsset |
Documentation: | The increase (decrease) in deferred tax liability (asset) resulting from the net exchange differences arising when the financial statements are translated from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Deferred tax liability (asset)] |
Category of Term: | Concept |
References: | IAS 12 81 |
Balance type: | credit |
Period type: | duration |
Data type: | xbrli:monetaryItemType |
Last updated: 12/22/2019 8:31:41 AM