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Financial Reporting

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

Status: Standard in accordance with the IFRS AU Taxonomy 2019

Definition
[STANDARD REF:IFRS 1.IG10 Disclosure, IAS 1.108 Example, IAS 16.39 Disclosure     ]   This member stands for a component of equity representing accumulated revaluation surplus on the revaluation of assets recognised in other comprehensive income. [Refer: Other comprehensive income]
Unique identifier
http://api.gov.au/definition/fr/de747
API url
https://api.gov.au/definitions/api/definition/fr/de747