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Term: Current tax relating to items credited (charged) directly to equity
Standard Label: Current tax relating to items credited (charged) directly to equity
Name: ifrs-full:CurrentTaxRelatingToItemsChargedOrCreditedDirectlyToEquity
Identifier: ifrs-full_CurrentTaxRelatingToItemsChargedOrCreditedDirectlyToEquity
Documentation: The amount of current tax relating to particular items that are charged or credited directly to equity, for example: (a) an adjustment to the opening balance of retained earnings resulting from either a change in accounting policy that is applied retrospectively or the correction of an error; and (b) amounts arising on initial recognition of the equity component of a compound financial instrument. [Refer: Retained earnings; Financial instruments, class [member]]
Category of Term: Concept
References: (Coming Soon!)
Balance type: debit
Period type: duration
Data type: xbrli:monetaryItemType

Last updated: 5/10/2021 5:11:23 PM

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