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mhoullier / ESEF-block-tagging-hierarchy

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InterestIncomeExpense and FinanceIncomeExpense #11

Open mhoullier opened 2 years ago

mhoullier commented 2 years ago

Although interest income and expense are often included in finance income and cost, there are exceptions (e.g interest income part of revenue).

Should disclosures related to interest income and expenses always be multi-tagged with the disclosure of finance income and cost? If not, should they be multi-tagged explicitly when it is included?

Phamon commented 2 years ago

Interest income is revenue: it rolls up into revenue in the calculation linkbase. (it has several IFRS references). image

However, there are details of interest expenses (whith similar details) in the material income and expense section with a net InterestIncomeExpense which is not calculated. This is different from FinanceIncomeCosts (for which there is no calculation either)