Standard Label: | Description of how entity establishes hedge ratio and what sources of hedge ineffectiveness are |
Name: | ifrs-full:DescriptionOfHowEntityEstablishesHedgeRatioAndWhatSourcesOfHedgeIneffectivenessAre |
Identifier: | ifrs-full_DescriptionOfHowEntityEstablishesHedgeRatioAndWhatSourcesOfHedgeIneffectivenessAre |
Documentation: | The description of how the entity establishes the hedge ratio and what are the sources of hedge ineffectiveness. Hedge ratio is the relationship between the quantity of the hedging instrument and the quantity of the hedged item in terms of their relative weighting. [Refer: Gain (loss) on hedge ineffectiveness] |
Category of Term: | Concept |
References: | (Coming Soon!) |
Balance type: | none |
Period type: | duration |
Data type: | xbrli:stringItemType |
Last updated: 5/10/2021 5:11:27 PM