Standard Label: | Reserve of change in value of time value of options |
Name: | ifrs-full:ReserveOfChangeInValueOfTimeValueOfOptions |
Identifier: | ifrs-full_ReserveOfChangeInValueOfTimeValueOfOptions |
Documentation: | A component of equity representing the accumulated change in the value of the time value of options when separating the intrinsic value and time value of an option contract and designating as the hedging instrument only the changes in the intrinsic value. |
Category of Term: | Concept |
References: | IAS 1 78 e | IFRS 9 6.5.15 |
Balance type: | credit |
Period type: | instant |
Data type: | xbrli:monetaryItemType |
Last updated: 12/22/2019 8:32:08 AM