OCI Actuarial Gains On Defined Benefit Plans

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Definition

OCI Actuarial Gains On Defined Benefit Plans. The amount of other comprehensive income, net of tax, related to actuarial gains (losses) on defined benefit plans.

[Refer: Other comprehensive income; Defined benefit plans [member]]

Usage

XBRL Properties

  • IFRS Prefix: ifrs-smes
  • Element Name: Other comprehensive income, net of tax, actuarial gains (losses) on defined benefit plans
  • Common Initials:
  • Element Type and Attributes: Xduration, credit
  • Hierarchy Level: 3
  • IFRS References: [1]

References

  1. IFRS for SMEs5.4b(ii)[2015-12-01]Disclosure, IFRS for SMEs5.5g[2015-12-01]Disclosure