OCI Actuarial Gains On Defined Benefit Plans
From Open Risk Manual
Contents
Definition
OCI Actuarial Gains On Defined Benefit Plans. The amount of other comprehensive income, net of tax, related to actuarial gains (losses) on defined benefit plans.
[Refer: Other comprehensive income; Defined benefit plans [member]]
Usage
XBRL Properties
- IFRS Prefix: ifrs-smes
- Element Name: Other comprehensive income, net of tax, actuarial gains (losses) on defined benefit plans
- Common Initials:
- Element Type and Attributes: Xduration, credit
- Hierarchy Level: 3
- IFRS References: [1]
References
- ↑ IFRS for SMEs5.4b(ii)[2015-12-01]Disclosure, IFRS for SMEs5.5g[2015-12-01]Disclosure
