Reserve Of Cash Flow Hedges
From Open Risk Manual
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Contents
Definition
Reserve Of Cash Flow Hedges. This member stands for a component of equity representing the accumulated portion of gain (loss) on a hedging instrument that is determined to be an effective hedge for cash flow hedges.
Usage
XBRL Properties
- IFRS Prefix: ifrs-smes
- Element Name: Reserve of cash flow hedges [member]
- Common Initials:
- Element Type and Attributes: member
- Hierarchy Level: 3
- IFRS References: [1]
References
- ↑ IFRS for SMEs6.3[2015-12-01]Common practice
