- DefinitionThe increase (decrease) in deferred tax liability (asset) 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: Deferred tax liability (asset)]
+ ReferencesReference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 12
-IssueDate 2021-01-01
-Paragraph 81
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2021-en-r&anchor=para_81&doctype=Standard
-URIDate 2021-03-24
+ Details
Name: |
ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesDeferredTaxLiabilityAsset |
Namespace Prefix: |
ifrs-full_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
duration |