Difference between revisions of "Treasury Shares"
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== Definition == | == Definition == | ||
| − | '''Treasury Shares'''. An entity’s own equity instruments, held by the entity or other members of the consolidated group. | + | '''Treasury Shares'''. An entity’s own [[Equity Instrument | equity instruments]], held by the entity or other members of the consolidated group. |
== Usage == | == Usage == | ||
Revision as of 22:27, 12 April 2021
Contents
Definition
Treasury Shares. An entity’s own equity instruments, held by the entity or other members of the consolidated group.
Usage
XBRL Properties
- IFRS Prefix: ifrs-smes
- Element Name: Treasury shares
- Common Initials:
- Element Type and Attributes: (X)instant, debit
- Hierarchy Level: 3
- IFRS References: [1]
References
- ↑ IFRS for SMEs4.11f[2015-12-01]Disclosure
