Standard Label: | Description of significant judgements and assumptions made in determining that entity controls another entity even though it holds less than half of voting rights |
Name: | ifrs-full:DescriptionOfNatureOfRelationshipWithSubsidiaryWhereParentHasDirectlyOrIndirectlyLessThanHalfOfVotingPower |
Identifier: | ifrs-full_DescriptionOfNatureOfRelationshipWithSubsidiaryWhereParentHasDirectlyOrIndirectlyLessThanHalfOfVotingPower |
Documentation: | The description of significant judgements and assumptions made when the entity determines that it controls another entity even though it holds less than half of voting rights. |
Category of Term: | Concept |
References: | IFRS 12 9 b |
Balance type: | none |
Period type: | duration |
Data type: | xbrli:stringItemType |
Last updated: 12/22/2019 8:31:04 AM