Other Reserves
From Open Risk Manual
Contents
Definition
Other Reserves. A component of equity representing reserves within equity, not including retained earnings.
[Refer: Retained earnings]
Usage
XBRL Properties
- IFRS Prefix: ifrs-smes
- Element Name: Other reserves
- Common Initials:
- Element Type and Attributes: Xinstant, credit
- Hierarchy Level: 3
- IFRS References: [1]
References
- ↑ IFRS for SMEs4.11f[2015-12-01]Disclosure
