Difference between revisions of "OCI Reclassified To Profit Or Loss"

From Open Risk Manual
(Created page with "== Definition == '''OCI Reclassified To Profit Or Loss'''. == Usage == * Statement of Comprehensive Income == XBRL Properties == * IFRS Prefix: ifrs-smes * Element Name...")
 
Line 1: Line 1:
 
== Definition ==
 
== Definition ==
'''OCI Reclassified To Profit Or Loss'''.  
+
'''OCI Reclassified To Profit Or Loss'''. Components of other comprehensive income that will be reclassified to profit or loss, net of tax. In IFRS for SME this involves comprehensive income from cash flow hedges.
 +
 
  
 
== Usage ==
 
== Usage ==
 
* [[Statement of Comprehensive Income]]
 
* [[Statement of Comprehensive Income]]
 +
 +
== Formula ==
 +
OCI Reclassified To Profit Or Loss = [[OCI From Cash Flow Hedges]]
  
 
== XBRL Properties ==
 
== XBRL Properties ==

Revision as of 16:51, 13 April 2021

Definition

OCI Reclassified To Profit Or Loss. Components of other comprehensive income that will be reclassified to profit or loss, net of tax. In IFRS for SME this involves comprehensive income from cash flow hedges.


Usage

Formula

OCI Reclassified To Profit Or Loss = OCI From Cash Flow Hedges

XBRL Properties

  • IFRS Prefix: ifrs-smes
  • Element Name: Components of other comprehensive income that will be reclassified to profit or loss, net of tax [abstract]
  • Common Initials:
  • Element Type and Attributes: Aggregate
  • Hierarchy Level: 2
  • IFRS References:

References