| Attribute: | BSAS15254 |
|---|---|
| Concept: | |
| Label: | Equity Securities - Initial Cost |
| Concept Guidance: |
This is the value, as at the date the asset was acquired, of the acquisition or historical cost of the equity security.The acquisition cost, or historical cost of an equity security is the original cost paid to acquire the asset, at the date the asset was initially acquired. Where the asset was acquired in stages, sum the initial acquisition cost of each stage. The cost of an asset or investment acquisition, as defined by the Australian Accounting Standards, is the amount of cash or cash equivalents paid or the fair value of the other consideration given to acquire an asset at the time of its acquisition or construction, or, when applicable, the amount attributed to that asset when initially recognised in accordance with the specific requirements of other Australian Accounting Standards. |
Dimensions
| Dimension | Member | Description |
This is a unique public identifier issued to all entities registered in the Australian Business Register (ABR), to be used in their dealings with government. Companies registered under the Corporations Law and business entities carrying on an enterprise in Australia are entitled to an ABN. |
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| (PrivateCorporationsPrivateUnitTrusts) |
This dimension categorises the reported information in accordance with the type of counterparty the entity has transacted with. |
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| (NotRecognisedExchange) |
The channel or medium through which investments are made |
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This is the primary operating activity of the entity. |
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This is the legal name of the entity. |
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| (Internal) |
This dimension categorises the reported data according to whether or not the service was provided by an external party. |