OCI Not Reclassified To Profit Or Loss: Difference between revisions

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Latest revision as of 17:54, 13 April 2021

Definition

OCI Not Reclassified To Profit Or Loss. Components of other comprehensive income that will not be reclassified to profit or loss, net of tax.

Usage

Formula

OCI Not Reclassified To Profit Or Loss = OCI Exchange Differences On Translation + OCI Actuarial Gains On Defined Benefit Plans + OCI From Gains On Revaluation

XBRL Properties

  • IFRS Prefix: ifrs-smes
  • Element Name: Components of other comprehensive income that will not be reclassified to profit or loss, net of tax [abstract]
  • Common Initials:
  • Element Type and Attributes: Aggregate
  • Hierarchy Level: 2
  • IFRS References:

References