Difference between revisions of "Other Reserves"
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== Definition == | == Definition == | ||
| − | '''Other Reserves'''. A component of equity representing reserves within equity, not including retained earnings. [Refer: Retained earnings] | + | '''Other Reserves'''. A component of equity representing reserves within equity, not including retained earnings. |
| + | |||
| + | [Refer: Retained earnings] | ||
== Usage == | == Usage == | ||
| Line 9: | Line 11: | ||
* 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> | ||
Latest revision as of 22:20, 12 April 2021
Contents
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
- ↑ IFRS for SMEs4.11f[2015-12-01]Disclosure
