surplus that relates to right-of-use assets. [Refer: Revaluation surplus; Right-of-use assets]
disclosure: IFRS 16 57 - Effective 2019.01.01
ifrs-full
RightofuseAssetsMember
member
Right-of-use assets [member]
This member stands for right-of-use assets. [Refer: Right-of-use assets]
disclosure: IFRS 16 33 - Effective 2019.01.01
ifrs-full
RightofuseAssetsRevaluationSurplus
X instant credit
Right-of-use assets, revaluation surplus
The amount of the revaluation surplus that relates to right-of-use assets. [Refer: Revaluation surplus; Right-of-use assets]
disclosure: IFRS 16 57 - Effective 2019.01.01
ifrs-full
RightofuseAssetsRevaluedAssetsAtCost
X instant debit
Right-of-use assets, revalued assets, at cost
The amount of right-of-use assets that would have been recognised had the revalued assets been carried under the cost model. [Refer: Right-of-use assets]
disclosure: IFRS 16 57 - Effective 2019.01.01
ifrs-full
RightofuseAssetsThatDoNotMeetDefinitionOfInvestmentProperty
X instant debit
Right-of-use assets that do not meet definition of investment property
The amount of right-of-use assets that do not meet the definition of investment property. [Refer: Right-of-use assets; Investment property]
disclosure: IFRS 16 47 a - Effective 2019.01.01
ifrs-full
RightsPreferencesAndRestrictionsAttachingToClassOfShareCapital
text
Rights, preferences and restrictions attaching to class of share capital
The description of the rights, preferences and restrictions attaching to a class of share capital including restrictions on the distribution of dividends and the repayment of capital. [Refer: Share capital [member]]
disclosure: IAS 1 79 a v
ifrs-full
RiskDiversificationEffectMember
member
Risk diversification effect [member]
This member stands for the effect of the diversification of risks arising from financial instruments. [Refer: Financial instruments, class [member]]
common practice: IFRS 7 32
ifrs-full
RiskExposureAssociatedWithInstrumentsSharingCharacteristic
X instant
Risk exposure associated with instruments sharing characteristic
The amount of risk exposure associated with financial instruments with a shared characteristic that identifies a concentration of risks. [Refer: Financial instruments, class [member]]
disclosure: IFRS 7 B8 c
ifrs-full
RoyaltyExpense
X duration debit
Royalty expense
The amount of expense arising from royalties.
common practice: IAS 1 85
ifrs-full
SaleOrIssueOfTreasuryShares
X duration credit
Sale or issue of treasury shares
The increase in equity resulting from the sale or issue of treasury shares. [Refer: Treasury shares]
common practice: IAS 1 106 d
ifrs-full
SalesAndMarketingExpense
X duration debit
Sales and marketing expense
The amount of expense relating to the marketing and selling of goods or services.
common practice: IAS 1 85
ifrs-full
SalesChannelsAxis
axis
Sales channels [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
example: IFRS 15 B89 g - Effective 2018.01.01
ifrs-full
SalesChannelsMember
member
Sales channels [member]
This member stands for all sales channels. It also represents the standard value for the 'Sales channels' axis if no other member is used.
example: IFRS 15 B89 g - Effective 2018.01.01
ifrs-full
SalesFairValueMeasurementAssets
X duration credit
Sales, fair value measurement, assets
The decrease in the fair value measurement of assets resulting from sales. [Refer: At fair value [member]]
disclosure: IFRS 13 93 e iii
ifrs-full
SalesFairValueMeasurementEntitysOwnEquityInstruments
X duration debit
Sales, fair value measurement, entity's own equity instruments
The decrease in the fair value measurement of entity's own equity instruments resulting from sales. [Refer: At fair