OCI From Cash Flow Hedges
From Open Risk Manual
Contents
Definition
OCI From Cash Flow Hedges. The amount of other comprehensive income, net of tax, related to cash flow hedges.
[Refer: Other comprehensive income]
Usage
XBRL Properties
- IFRS Prefix: ifrs-smes
- Element Name: Other comprehensive income, net of tax, cash flow hedges
- Common Initials:
- Element Type and Attributes: Xduration, credit
- Hierarchy Level: 3
- IFRS References: [1]
References
- ↑ IFRS for SMEs5.4b(iii)[2015-12-01]Disclosure, IFRS for SMEs5.5g[2015-12-01]Disclosure
