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Term: Current and deferred tax relating to items credited (charged) directly to equity
Standard Label: Current and deferred tax relating to items credited (charged) directly to equity
Name: ifrs-full:CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity
Identifier: ifrs-full_CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity
Documentation: The aggregate current and deferred tax relating to particular items that are charged or credited directly to equity, for example: (a) an adjustment to the opening balance of retained earnings resulting from either a change in accounting policy that is applied retrospectively or the correction of an error; and (b) amounts arising on initial recognition of the equity component of a compound financial instrument. [Refer: Deferred tax relating to items credited (charged) directly to equity; Retained earnings; Financial instruments, class [member]]
Category of Term: Concept
References: IAS 12 81 a
Balance type: debit
Period type: duration
Data type: xbrli:monetaryItemType

Last updated: 12/22/2019 8:30:52 AM

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