Equity At Beginning Of Period
From Open Risk Manual
Contents
Definition
Equity At Beginning Of Period. The amount of residual interest in the assets of the entity after deducting all its liabilities at the beginning of the Reporting Period
Usage
XBRL Properties
- IFRS Prefix: ifrs-smes
- Element Name: Equity at beginning of period
- Common Initials:
- Element Type and Attributes: Xinstant, credit
- Hierarchy Level: 2
- IFRS References: [1]
References
- ↑ IFRS for SMEs35.13b[2015-12-01]Disclosure, IFRS for SMEs4.2q[2015-12-01]Disclosure, IFRS for SMEs6.3c[2015-12-01]Disclosure