OCI Exchange Differences On Translation
From Open Risk Manual
Contents
Definition
OCI Exchange Differences On Translation. The amount of other comprehensive income, net of tax, related to exchange differences when financial statements of foreign operations are translated.
[Refer: Other comprehensive income]
Usage
XBRL Properties
- IFRS Prefix: ifrs-smes
- Element Name: Other comprehensive income, net of tax, exchange differences on translation
- Common Initials:
- Element Type and Attributes: Xduration, credit
- Hierarchy Level: 3
- IFRS References: [1]
References
- ↑ IFRS for SMEs5.4b(i)[2015-12-01]Disclosure, IFRS for SMEs5.5g[2015-12-01]Disclosure
