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Term: Assets for insurance acquisition cash flows
Standard Label: Assets for insurance acquisition cash flows
Name: ifrs-full:AssetsForInsuranceAcquisitionCashFlows
Identifier: ifrs-full_AssetsForInsuranceAcquisitionCashFlows
Documentation: The amount of insurance acquisition cash flows that are assets, recognised for insurance acquisition cash flows paid (or insurance acquisition cash flows for which a liability has been recognised applying another IFRS Standard) before the related group of insurance contracts is recognised. Insurance acquisition cash flows are cash flows arising from the costs of selling, underwriting and starting a group of insurance contracts (issued or expected to be issued) that are directly attributable to the portfolio of insurance contracts to which the group belongs. Such cash flows include cash flows that are not directly attributable to individual contracts or groups of insurance contracts within the portfolio. [Refer: Assets; Insurance contracts [member]]
Category of Term: Concept
References: (Coming Soon!)
Balance type: debit
Period type: duration
Data type: xbrli:monetaryItemType

Last updated: 5/10/2021 5:11:17 PM

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