Revaluation Surplus
From Open Risk Manual
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Contents
Definition
Revaluation Surplus. This member stands for a component of equity representing accumulated revaluation surplus on the revaluation of assets recognised in Other Comprehensive Income.
Usage
XBRL Properties
- IFRS Prefix: ifrs-smes
- Element Name: Revaluation surplus [member]
- Common Initials:
- Element Type and Attributes: member
- Hierarchy Level: 3
- IFRS References: [1]
References
- ↑ IFRS for SMEs17.15C[2015-12-01]Disclosure, IFRS for SMEs6.3[2015-12-01]Common practice
