OCI Reclassified To Profit Or Loss

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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