Reserve Of Exchange Differences On Translation
From Open Risk Manual
Definition
Reserve Of Exchange Differences On Translation. This member stands for a component of equity representing accumulated exchange differences on the translation of financial statements of foreign operations recognised in Other Comprehensive Income.
Usage
XBRL Properties
- IFRS Prefix: ifrs-smes
- Element Name: Reserve of exchange differences on translation [member]
- Common Initials:
- Element Type and Attributes: member
- Hierarchy Level: 3
- IFRS References: [1]
References
- ↑ IFRS for SMEs6.3[2015-12-01]Common practice
