- DefinitionThe amount of exchange differences recognised in profit or loss that arise from foreign currency transactions, excluding those arising on financial instruments measured at fair value through profit or loss in accordance with IFRS 9. [Refer: At fair value [member]; Financial instruments, class [member]]
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 21
-IssueDate 2023-01-01
-Paragraph 52
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-URIDate 2023-03-23
Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
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-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_35&doctype=Standard
-URIDate 2023-03-23
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