*

Term: Decrease (increase) through tax on share-based payment transactions, equity
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

Public Domain