Difference between revisions of "Issued Capital"
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== Definition == | == Definition == | ||
− | '''Issued Capital'''. Externally-held equity that may be transferred from one party to another | + | '''Issued Capital'''. Externally-held equity that may be transferred from one party to another. The nominal value of capital issued. |
+ | == Usage == | ||
+ | * [[Statement of Financial Position]] | ||
+ | |||
+ | == XBRL Properties == | ||
+ | * IFRS Prefix: ifrs-smes | ||
+ | * Element Name: Issued capital | ||
+ | * Common Initials: | ||
+ | * Element Type and Attributes: Xinstant, credit | ||
+ | * [[Accounts Hierarchy Structure | Hierarchy Level]]: 3 | ||
+ | * IFRS References: <ref>IFRS for SMEs4.11f[2015-12-01]Disclosure</ref> | ||
+ | |||
+ | == References == | ||
+ | <references/> | ||
== Disclaimer == | == Disclaimer == | ||
Line 7: | Line 20: | ||
[[Category:Balance Sheet Balances]] | [[Category:Balance Sheet Balances]] | ||
+ | [[Category:XBRL]] | ||
+ | |||
{{#set: isDefinedBy | https://spec.edmcouncil.org/fibo/ontology/FND/AccountingExt/BalanceSheetBalances/index-en.html }} | {{#set: isDefinedBy | https://spec.edmcouncil.org/fibo/ontology/FND/AccountingExt/BalanceSheetBalances/index-en.html }} | ||
__SHOWFACTBOX__ | __SHOWFACTBOX__ |
Revision as of 21:55, 12 April 2021
Definition
Issued Capital. Externally-held equity that may be transferred from one party to another. The nominal value of capital issued.
Usage
XBRL Properties
- IFRS Prefix: ifrs-smes
- Element Name: Issued capital
- Common Initials:
- Element Type and Attributes: Xinstant, credit
- Hierarchy Level: 3
- IFRS References: [1]
References
- ↑ IFRS for SMEs4.11f[2015-12-01]Disclosure
Disclaimer
This entry annotates a FIBO Ontology Class. FIBO is a trademark and the FIBO Ontology is copyright of the EDM Council, released under the MIT Open Source License. There is no guarantee that the content of this page will remain aligned with, or correctly interprets, the concepts covered by the FIBO ontology.