Description of accounting policy for recognising in profit or loss difference between fair value at initial recognition and transaction price [text block]

Term: Description of accounting policy for recognising in profit or loss difference between fair value at initial recognition and transaction price [text block]
Standard Label:	Description of accounting policy for recognising in profit or loss difference between fair value at initial recognition and transaction price [text block]
Name:	ifrs-full:DescriptionOfAccountingPolicyForRecognisingDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueExplanatory
Identifier:	ifrs-full_DescriptionOfAccountingPolicyForRecognisingDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueExplanatory
Documentation:	The description of the entity's accounting policy for recognising in profit or loss the difference between the fair value at initial recognition and the transaction price to reflect a change in factors (including time) that market participants would take into account when pricing the asset or liability. [Refer: Financial instruments, class [member]]
Category of Term:	Concept
References:	IFRS 7 28 a
Balance type:	none
Period type:	duration
Data type:	nonnum:textBlockItemType

Last updated: 12/22/2019 8:30:58 AM