| Standard Label: | Financial assets |
| Name: | ifrs-full:FinancialAssets |
| Identifier: | ifrs-full_FinancialAssets |
| Documentation: | The amount of assets that are: (a) cash; (b) an equity instrument of another entity; (c) a contractual right: (i) to receive cash or another financial asset from another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially favourable to the entity; or (d) a contract that will, or may be, settled in the entity�s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to receive a variable number of the entity�s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity�s own equity instruments. For this purpose the entity�s own equity instruments do not include puttable financial instruments classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity�s own equity instruments. [Refer: Financial instruments, class [member]; Financial liabilities] |
| Category of Term: | Concept |
| References: | (Coming Soon!) |
| Balance type: | debit |
| Period type: | instant |
| Data type: | xbrli:monetaryItemType |
Last updated: 5/10/2021 5:11:42 PM