Reserve Of Exchange Differences On Translation: Difference between revisions

From Open Risk Manual
(Created page with "== Definition == '''Reserve Of Exchange Differences On Translation'''. This member stands for a component of equity representing accumulated exchang...")
 
(No difference)

Latest revision as of 12:46, 21 May 2021

Definition

Reserve Of Exchange Differences On Translation. This member stands for a component of equity representing accumulated exchange differences on the translation of financial statements of foreign operations recognised in Other Comprehensive Income.

Usage

XBRL Properties

  • IFRS Prefix: ifrs-smes
  • Element Name: Reserve of exchange differences on translation [member]
  • Common Initials:
  • Element Type and Attributes: member
  • Hierarchy Level: 3
  • IFRS References: [1]

References

  1. IFRS for SMEs6.3[2015-12-01]Common practice