Standard Label: | Regulatory deferral account balances [member] |
Name: | ifrs-full:RegulatoryDeferralAccountBalancesMember |
Identifier: | ifrs-full_RegulatoryDeferralAccountBalancesMember |
Documentation: | This member stands for regulatory deferral account balances. A regulatory deferral account balance is the balance of any expense (or income) account that would not be recognised as an asset or a liability in accordance with other Standards, but that qualifies for deferral because it is included, or is expected to be included, by the rate regulator in establishing the rate(s) that can be charged to customers. This member also represents the standard value for the 'Regulatory deferral account balances' axis if no other member is used. |
Category of Term: | Member |
References: | IFRS 14 B22 |
Balance type: | none |
Period type: | duration |
Data type: | nonnum:domainItemType |
Last updated: 12/22/2019 8:32:07 AM