OCI From Gains On Revaluation
From Open Risk Manual
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Contents
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
- ↑ IFRS for SMEs5.4b(iv)[2015-12-01]Disclosure, IFRS for SMEs5.5g[2015-12-01]Disclosure
