Difference between revisions of "Other Reserves"

From Open Risk Manual
(Created page with "== Definition == '''Other Reserves'''. A component of equity representing reserves within equity, not including retained earnings. [Refer: Retained earnings] == Usage == * ...")
 
Line 9: Line 9:
 
* Element Name: Other reserves
 
* Element Name: Other reserves
 
* Common Initials:
 
* Common Initials:
* Element Type and Attributes: Xinstant, credit
+
* Element Type and Attributes: Xinstant, credit
 
 
* [[Accounts Hierarchy Structure | Hierarchy Level]]: 3
 
* [[Accounts Hierarchy Structure | Hierarchy Level]]: 3
 
* IFRS References:  <ref>IFRS for SMEs4.11f[2015-12-01]Disclosure</ref>
 
* IFRS References:  <ref>IFRS for SMEs4.11f[2015-12-01]Disclosure</ref>

Revision as of 21:58, 12 April 2021

Definition

Other Reserves. A component of equity representing reserves within equity, not including retained earnings. [Refer: Retained earnings]

Usage

XBRL Properties

  • IFRS Prefix: ifrs-smes
  • Element Name: Other reserves
  • Common Initials:
  • Element Type and Attributes: Xinstant, credit
  • Hierarchy Level: 3
  • IFRS References: [1]

References

  1. IFRS for SMEs4.11f[2015-12-01]Disclosure