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Term: Reserve of change in value of time value of options
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

Public Domain