Standard Label: | Reserve of change in value of forward elements of forward contracts |
Name: | ifrs-full:ReserveOfChangeInValueOfForwardElementsOfForwardContracts |
Identifier: | ifrs-full_ReserveOfChangeInValueOfForwardElementsOfForwardContracts |
Documentation: | A component of equity representing the accumulated change in the value of the forward elements of forward contracts when separating the forward element and spot element of a forward contract and designating as the hedging instrument only the changes in the spot element. |
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