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Term: Non-cash assets declared for distribution to owners before financial statements authorised for issue, at fair value
Standard Label: Non-cash assets declared for distribution to owners before financial statements authorised for issue, at fair value
Name: ifrs-full:NoncashAssetsDeclaredForDistributionToOwnersBeforeFinancialStatementsAuthorisedForIssueAtFairValue
Identifier: ifrs-full_NoncashAssetsDeclaredForDistributionToOwnersBeforeFinancialStatementsAuthorisedForIssueAtFairValue
Documentation: The fair value of non-cash assets declared for distribution as a dividend when the declaration date is after the end of the reporting period but before the financial statements are authorised for issue. [Refer: At fair value [member]; Non-cash assets declared for distribution to owners before financial statements authorised for issue]
Category of Term: Concept
References: IFRIC 17 17 c
Balance type: debit
Period type: instant
Data type: xbrli:monetaryItemType

Last updated: 12/22/2019 8:31:53 AM

Public Domain