Standard Label: | Description of accounting policy for share-based payment transactions [text block] |
Name: | ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory |
Identifier: | ifrs-full_DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory |
Documentation: | The description of the entity's accounting policy for 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 1 117 b |
Balance type: | none |
Period type: | duration |
Data type: | nonnum:textBlockItemType |
Last updated: 12/22/2019 8:30:58 AM