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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

Public Domain