| Label: | Business Combinations | 
| Name: | BusinessCombinations | 
| Documentation: | |
| Parent: | BroadTransactionalCategories | 
| DefinedBy: | https://www.iasplus.com/en/standards/ifrs/ifrs3 | 
| Reference: | IASB-IFRS 3 | 
| IAS Plus (Deloitte): | https://www.iasplus.com/en/standards/ifrs/ifrs3 | 
| XBRL Taxonomy: | http://xbrl.ifrs.org/role/ifrs/ifrs_3_2017-03-09_role-817000 | 
| Examples: | DisclosureOfBusinessCombinationsExplanatory | 
| Visual example: (shown below) | http://www.xbrlsite.com/2018/20F/Exemplar-48037.html | 
| Example |