- DefinitionThe increase (decrease) in an allowance account for credit losses of financial assets resulting from the net exchange differences arising when the financial statements are translated from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Allowance account for credit losses of financial assets]
+ ReferencesReference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Note Expiry date 2023-01-01
-Name IFRS
-Number 7
-IssueDate 2021-01-01
-Paragraph 16
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2017-en-b&anchor=para_16&doctype=Standard&book=b
-URIDate 2021-03-24
+ Details
Name: |
ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesAllowanceAccountForCreditLossesOfFinancialAssets |
Namespace Prefix: |
ifrs-full_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
duration |