Standard Label: | Reserve of change in value of foreign currency basis spreads |
Name: | ifrs-full:ReserveOfChangeInValueOfForeignCurrencyBasisSpreads |
Identifier: | ifrs-full_ReserveOfChangeInValueOfForeignCurrencyBasisSpreads |
Documentation: | A component of equity representing the accumulated change in the value of foreign currency basis spreads of financial instruments when excluding them from the designation of these financial instruments as hedging instruments. |
Category of Term: | Concept |
References: | IAS 1 78 e | IFRS 9 6.5.16 |
Balance type: | credit |
Period type: | instant |
Data type: | xbrli:monetaryItemType |
Last updated: 12/22/2019 8:32:08 AM