Other Expense

From Open Risk Manual
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Definition

Other Expense. The amount of expenses that the entity does not separately disclose in the same statement or note when the entity uses the 'function of expense' form for its analysis of expenses.

Usage

XBRL Properties

  • IFRS Prefix: ifrs-smes
  • Element Name: Other expense
  • Common Initials:
  • Element Type and Attributes: (X)duration, debit
  • Hierarchy Level: 2
  • IFRS References: [1]

References

  1. IFRS for SMEs5.11b[2015-12-01]Common practice