Other comprehensive income, before tax, actuarial gains (losses) on defined benefit plans

NameOtherComprehensiveIncomeBeforeTaxActuarialGainsLossesOnDefinedBenefitPlans
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Prefixifrs-smes
Data typexbrli:monetaryItemType
Period typeduration
Substitution Groupxbrli:item
Balancecredit
NillableTrue
AbstractFalse

Labels

TextLangRoleContainer role
Other comprehensive income, before tax, actuarial gains (losses) on defined benefit plansenhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
The amount of other comprehensive income, before tax, related to actuarial gains (losses) on defined benefit plans. [Refer: Other comprehensive income, before tax; Defined benefit plans [member]]enhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link
Report the value, for the reporting period, of actuarial gain/ (loss) on employee benefit obligation. An entity is required to recognise all actuarial gains and losses in the period in which they occur. An entity shall: (a) recognise all actuarial gains and losses in profit or loss; or (b) recognise all actuarial gains and losses in other comprehensive income. as an accounting policy election. The entity shall apply its chosen accounting policy consistently to all of its defined benefit plans and all of its actuarial gains and losses. Actuarial gains and losses recognised in other comprehensive income shall be presented in the statement of comprehensive income.enhttp://xbrl.ssm.com.my/role/ssm/fs/mpers/lab_rol_ssmt-fs-mpers_2017-12-31/ReportingDocumentationhttp://www.xbrl.org/2003/role/link

References

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