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The amount of change in equity resulting from transactions and other events, other than those changes resulting from transactions with owners in their capacity as owners.

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-URIDate 2025-03-27

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- References

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-Name IFRS
-Number 12
-IssueDate 2025-01-01
-Paragraph B12
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-Clause viii
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2025-en-r&anchor=para_B12_b_viii&doctype=Appendix&subtype=B
-URIDate 2025-03-27

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-Note Expiry date 2027-01-01
-Name IAS
-Number 1
-IssueDate 2025-01-01
-Paragraph 91
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-Number 1
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-Clause ii
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-URIDate 2025-03-27

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-Number 1
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The amount of other comprehensive income, net of tax, after reclassification adjustments, related to exchange differences when financial statements of foreign operations are translated. [Refer: Other comprehensive income]

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The amount of other comprehensive income, net of tax, related to gains (losses) from changes in the fair value of investments in equity instruments that the entity has designated at fair value through other comprehensive income applying paragraph 5.7.5 of IFRS 9. [Refer: Other comprehensive income]

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The amount of other comprehensive income, net of tax, related to gains (losses) on remeasurements of defined benefit plans, which comprise actuarial gains and losses; the return on plan assets, excluding amounts included in net interest on the net defined benefit liability (asset); and any change in the effect of the asset ceiling, excluding amounts included in net interest on the net defined benefit liability (asset). [Refer: Other comprehensive income; Defined benefit plans [domain]; Plan assets [member]; Net defined benefit liability (asset)] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from gain (loss) on remeasurement in other comprehensive income]

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The amount of other comprehensive income that will be reclassified to profit or loss, net of tax. [Refer: Other comprehensive income]

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The amount of other comprehensive income that will not be reclassified to profit or loss, net of tax. [Refer: Other comprehensive income]

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The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive income. [Refer: Other comprehensive income]

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-Number 8
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-Number 8
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-Number 12
-IssueDate 2025-01-01
-Paragraph B10
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-Name IFRS
-Number 17
-IssueDate 2025-01-01
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-Number 19
-IssueDate 2025-01-01
-Paragraph 28
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-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_28_a_ii&doctype=Standard
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- References

No definition available.