| Standard Label: | Current tax relating to items credited (charged) directly to equity |
| Name: | ifrs-full:CurrentTaxRelatingToItemsChargedOrCreditedDirectlyToEquity |
| Identifier: | ifrs-full_CurrentTaxRelatingToItemsChargedOrCreditedDirectlyToEquity |
| Documentation: | The amount of current 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: 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 8:30:54 AM