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Financial Reporting

Statement of changes in equity: Components of equity: Equity: Equity attributable to owners of parent: Other reserves: Reserve of exchange differences on translation

Status: Standard in accordance with the IFRS AU Taxonomy 2019

Definition
[STANDARD REF:IAS 1.108 Example, IAS 21.52 b Disclosure     ]   This member stands for a component of equity representing accumulated exchange differences on the translation of financial statements of foreign operations recognised in other comprehensive income. [Refer: Other comprehensive income]
Unique identifier
http://api.gov.au/definition/fr/de748
API url
https://api.gov.au/definitions/api/definition/fr/de748