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Term: Provisions arising from liability adequacy tests
Standard Label: Provisions arising from liability adequacy tests
Name: ifrs-full:ProvisionsArisingFromLiabilityAdequacyTests
Identifier: ifrs-full_ProvisionsArisingFromLiabilityAdequacyTests
Documentation: The amount of provisions arising from an assessment of whether the carrying amount of an insurance liability needs to be increased (or the carrying amount of related deferred acquisition costs or related intangible assets decreased), based on a review of future cash flows. [Refer: Carrying amount [member]; Provisions]
Category of Term: Concept
References: IFRS 4 37 b | IFRS 4 IG22 d
Balance type: credit
Period type: instant
Data type: xbrli:monetaryItemType

Last updated: 12/22/2019 8:32:04 AM

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