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Term: Decrease (increase) in net defined benefit liability (asset) resulting from return on plan assets excluding interest income or expense
Standard Label: Decrease (increase) in net defined benefit liability (asset) resulting from return on plan assets excluding interest income or expense
Name: ifrs-full:ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset
Identifier: ifrs-full_ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset
Documentation: The decrease (increase) in the net defined benefit liability (asset) resulting from the return on plan assets, excluding amounts included in interest income or expense. The return on plan assets is interest, dividends and other revenue derived from the plan assets, together with realised and unrealised gains or losses on the plan assets, less any costs of managing plan assets and less any tax payable by the plan itself, other than tax included in the actuarial assumptions used to measure the present value of the defined benefit obligation. [Refer: Plan assets [member]; Net defined benefit liability (asset); Actuarial assumptions [member]; Increase (decrease) in net defined benefit liability (asset) resulting from interest expense (income)]
Category of Term: Concept
References: (Coming Soon!)
Balance type: debit
Period type: duration
Data type: xbrli:monetaryItemType

Last updated: 5/10/2021 5:12:03 PM

Auditchain