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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 cash flow hedges

Status: Standard in accordance with the IFRS AU Taxonomy 2019

Definition
[STANDARD REF:IFRS 9.6.5.11 Disclosure, IAS 1.108 Example     ]   This member stands for a component of equity representing the accumulated portion of gain (loss) on a hedging instrument that is determined to be an effective hedge for cash flow hedges. [Refer: Cash flow hedges [member]]
Unique identifier
http://api.gov.au/definition/fr/de749
API url
https://api.gov.au/definitions/api/definition/fr/de749