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Financial Reporting

Statement of changes in equity: Components of equity: Equity: Equity attributable to owners of parent: Other reserves

Status: Standard in accordance with the IFRS AU Taxonomy 2019

Definition
[STANDARD REF:IAS 1.106 Disclosure, IAS 1.79 b Disclosure     ]   This member stands for a component of equity representing reserves within equity, not including retained earnings. It also represents the standard value for the 'Reserves within equity' axis if no other member is used. [Refer: Retained earnings]
Unique identifier
http://api.gov.au/definition/fr/de746
API url
https://api.gov.au/definitions/api/definition/fr/de746