Description of measurement basis for non-controlling interest in acquiree recognised at acquisition date

Term: Description of measurement basis for non-controlling interest in acquiree recognised at acquisition date
Standard Label:	Description of measurement basis for non-controlling interest in acquiree recognised at acquisition date
Name:	ifrs-full:DescriptionOfMeasurementBasisForNoncontrollingInterestInAcquireeRecognisedAtAcquisitionDate
Identifier:	ifrs-full_DescriptionOfMeasurementBasisForNoncontrollingInterestInAcquireeRecognisedAtAcquisitionDate
Documentation:	The description of the measurement basis for a non-controlling interest in an acquiree recognised at the acquisition date for business combinations in which the acquirer holds less than 100 per cent of the equity interests in the acquiree at the acquisition date. [Refer: Business combinations [member]; Non-controlling interest in acquiree recognised at acquisition date]
Category of Term:	Concept
References:	IFRS 3 B64 o i
Balance type:	none
Period type:	duration
Data type:	xbrli:stringItemType

Last updated: 12/22/2019 8:31:02 AM