| Standard Label: | Increase (decrease) through shadow accounting, deferred acquisition costs arising from insurance contracts |
| Name: | ifrs-full:IncreaseDecreaseThroughShadowAccountingDeferredAcquisitionCostsArisingFromInsuranceContracts |
| Identifier: | ifrs-full_IncreaseDecreaseThroughShadowAccountingDeferredAcquisitionCostsArisingFromInsuranceContracts |
| Documentation: | The increase (decrease) in deferred acquisition costs arising from insurance contracts that result from shadow accounting. Shadow accounting is a practice with the following two features: (a) a recognised but unrealised gain or loss on an asset affects the measurement of the insurance liability in the same way that a realised gain or loss does; and (b) if unrealised gains or losses on an asset are recognised directly in equity, the resulting change in the carrying amount of the insurance liability is also recognised in equity. [Refer: Deferred acquisition costs arising from insurance contracts] |
| Category of Term: | Concept |
| References: | IFRS 4 37 e |
| Balance type: | debit |
| Period type: | duration |
| Data type: | xbrli:monetaryItemType |
Last updated: 12/22/2019 8:31:42 AM