- DefinitionThe aggregate current and deferred tax relating to particular items that are charged or credited directly to equity, for example: (a) an adjustment to the opening balance of retained earnings resulting from either a change in accounting policy that is applied retrospectively or the correction of an error; and (b) amounts arising on initial recognition of the equity component of a compound financial instrument. [Refer: Deferred tax relating to items credited (charged) directly to equity; Retained earnings; Financial instruments, class [member]]
 
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef
 -Name IAS
 -Number 12
 -IssueDate 2023-01-01
 -Paragraph 81
 -Subparagraph a
 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2023-en-r&anchor=para_81_a&doctype=Standard
 -URIDate 2023-03-23
 
+ Details
|  Name: | 
ifrs-full_CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity | 
|  Namespace Prefix: | 
ifrs-full_ | 
|  Data Type: | 
xbrli:monetaryItemType | 
|  Balance Type: | 
debit | 
|  Period Type: | 
duration |