Increase Through Other Changes Equity
From Open Risk Manual
Contents
Definition
Increase Through Other Changes Equity. The increase (decrease) in equity resulting from changes that the entity does not separately disclose in the same statement or note.
Usage
XBRL Properties
- IFRS Prefix: ifrs-smes
- Element Name: Increase (decrease) through other changes, equity
- Common Initials:
- Element Type and Attributes: Xduration, credit
- Hierarchy Level: 3
- IFRS References: [1]
References
- ↑ IFRS for SMEs6.3c[2015-12-01]Disclosure
