OCI From Gains On Revaluation
From Open Risk Manual
Contents
Definition
OCI Tax Gains On Revaluation. The amount of other comprehensive income, net of tax, related to gains (losses) in relation to changes in the revaluation surplus.
[Refer: Other comprehensive income; Revaluation surplus]
Usage
XBRL Properties
- IFRS Prefix: ifrs-smes
- Element Name: Other comprehensive income, net of tax, gains (losses) on revaluation
- Common Initials:
- Element Type and Attributes: Xduration, credit
- Hierarchy Level: 3
- IFRS References: [1]
References
- ↑ IFRS for SMEs5.4b(iv)[2015-12-01]Disclosure, IFRS for SMEs5.5g[2015-12-01]Disclosure