OCI Reclassified To Profit Or Loss
From Open Risk Manual
Definition
OCI Reclassified To Profit Or Loss. Components of other comprehensive income that will be reclassified to profit or loss, net of tax. In IFRS for SME this involves comprehensive income from cash flow hedges.
Usage
Formula
OCI Reclassified To Profit Or Loss = OCI From Cash Flow Hedges
XBRL Properties
- IFRS Prefix: ifrs-smes
- Element Name: Components of other comprehensive income that will be reclassified to profit or loss, net of tax [abstract]
- Common Initials:
- Element Type and Attributes: Aggregate
- Hierarchy Level: 2
- IFRS References:
