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. |
| + | In accounting terms, this item stands for a [[Components Of Equity | component of equity]] representing issued capital. | ||
| + | |||
| + | == Usage == | ||
| + | * [[Statement of Financial Position]] | ||
| + | * [[Statement of Changes in Equity]] | ||
| + | |||
| + | == 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>, <ref>IFRS for SMEs6.3[2015-12-01]Disclosure</ref> | ||
| + | |||
| + | == References == | ||
| + | <references/> | ||
== Disclaimer == | == Disclaimer == | ||
| Line 7: | Line 23: | ||
[[Category:Balance Sheet Balances]] | [[Category:Balance Sheet Balances]] | ||
| + | [[Category:Changes In Equity Items]] | ||
| + | [[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__ | ||
Latest revision as of 12:43, 21 May 2021
Definition
Issued Capital. Externally-held equity that may be transferred from one party to another. The nominal value of capital issued.
In accounting terms, this item stands for a component of equity representing issued capital.
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], [2]
References
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.
