Income Taxes Refund
From Open Risk Manual
Contents
Definition
Income Taxes Refund. Income taxes paid (refund). This is a general cash flow item that may appear in any of the Operating Activities, Financing Activities or Investment Activities of the Cash Flow Statement, associating tax payments or receipts with the corresponding group of activities.
Usage
XBRL Properties
- IFRS Prefix: ifrs-smes
- Element Name: Income taxes refund (paid)
- Common Initials:
- Element Type and Attributes: The cash flows from income taxes paid or refunded, classified as financing activities. [Refer: Income taxes paid (refund)]
- Hierarchy Level: 2
- IFRS References:
