Treasury Shares
From Open Risk Manual
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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
