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Term: Return on plan assets excluding interest income or expense, net defined benefit liability (asset)
Standard Label: Return on plan assets excluding interest income or expense, net defined benefit liability (asset)
Name: ifrs-full:ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset
Identifier: ifrs-full_ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset
Documentation: The decrease (increase) in the net defined benefit liability (asset) resulting from the return on plan assets, excluding amounts included in interest income or expense. The return on plans assets is interest, dividends and other revenue derived from the plan assets, together with realised and unrealised gains or losses on the plan assets, less any costs of managing plan assets and less any tax payable by the plan itself, other than tax included in the actuarial assumptions used to measure the present value of the defined benefit obligation. [Refer: Plan assets [member]; Net defined benefit liability (asset); Actuarial assumptions [member]; Interest expense (income), net defined benefit liability (asset)]
Category of Term: Concept
References: IAS 19 141 c i
Balance type: debit
Period type: duration
Data type: xbrli:monetaryItemType

Last updated: 12/22/2019 8:32:09 AM

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