Description of fact that entity does not have legal or constructive obligation to negative net assets, transition from proportionate consolidation to equity method

Term: Description of fact that entity does not have legal or constructive obligation to negative net assets, transition from proportionate consolidation to equity method
Standard Label:	Description of fact that entity does not have legal or constructive obligation to negative net assets, transition from proportionate consolidation to equity method
Name:	ifrs-full:DescriptionOfFactThatEntityDoesNotHaveLegalOrConstructiveObligationToNegativeNetAssetsTransitionFromProportionateConsolidationToEquityMethod
Identifier:	ifrs-full_DescriptionOfFactThatEntityDoesNotHaveLegalOrConstructiveObligationToNegativeNetAssetsTransitionFromProportionateConsolidationToEquityMethod
Documentation:	The description of the fact that the entity does not have a legal or constructive obligation in relation to the negative net assets, if aggregating all previously proportionately consolidated assets and liabilities on transition from proportionate consolidation to equity method results in negative net assets.
Category of Term:	Concept
References:	IFRS 11 C4
Balance type:	none
Period type:	duration
Data type:	xbrli:stringItemType

Last updated: 12/22/2019 8:31:00 AM