| Standard Label: | Actuarial gains (losses) arising from changes in financial assumptions, before tax, defined benefit plans |
| Name: | ifrs-full:ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsBeforeTaxDefinedBenefitPlans |
| Identifier: | ifrs-full_ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsBeforeTaxDefinedBenefitPlans |
| Documentation: | The amount of other comprehensive income, before tax, resulting from actuarial gains (losses) arising from changes in financial assumptions that result in remeasurements of the net defined benefit liability (asset). Financial assumptions deal with items such as: (a) the discount rate; (b) benefit levels, excluding any cost of the benefits to be met by employees, and future salary; (c) in the case of medical benefits, future medical costs, including claim handling costs (ie the costs that will be incurred in processing and resolving claims, including legal and adjuster's fees); and (d) taxes payable by the plan on contributions relating to service before the reporting date or on benefits resulting from that service. [Refer: Other comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plans] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in financial assumptions] |
| Category of Term: | Concept |
| References: | (Coming Soon!) |
| Balance type: | credit |
| Period type: | duration |
| Data type: | xbrli:monetaryItemType |
Last updated: 5/10/2021 5:11:14 PM