Treasury Shares
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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. Treasury shares are the equity instruments of an entity that have been issued and subsequently reacquired by the entity.
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