Other Reserves
From Open Risk Manual
Revision as of 21:11, 12 April 2021 by Wiki admin (talk | contribs) (Created page with "== Definition == '''Other Reserves'''. A component of equity representing reserves within equity, not including retained earnings. [Refer: Retained earnings] == Usage == * ...")
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
