OCI From Gains On Revaluation

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Definition

OCI Tax Gains On Revaluation. The amount of other comprehensive income, net of tax, related to gains (losses) in relation to changes in the revaluation surplus.

[Refer: Other comprehensive income; Revaluation surplus]

Usage

XBRL Properties

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

References

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