Standard Label: | Decrease (increase) through tax on share-based payment transactions, equity |
Name: | ifrs-full:DecreaseIncreaseThroughTaxOnSharebasedPaymentTransactions |
Identifier: | ifrs-full_DecreaseIncreaseThroughTaxOnSharebasedPaymentTransactions |
Documentation: | The decrease (increase) in equity resulting from tax on transactions in which the entity: (a) receives goods or services from the supplier of those goods or services (including an employee) in a share-based payment arrangement; or (b) incurs an obligation to settle the transaction with the supplier in a share-based payment arrangement when another group entity receives those goods or services. [Refer: Share-based payment arrangements [member]] |
Category of Term: | Concept |
References: | IAS 1 106 d |
Balance type: | debit |
Period type: | duration |
Data type: | xbrli:monetaryItemType |
Last updated: 12/22/2019 8:30:54 AM