Description of significant judgements and assumptions made in determining that entity does not control another entity even though it holds more than half of voting rights

Term: Description of significant judgements and assumptions made in determining that entity does not control another entity even though it holds more than half of voting rights
Standard Label:	Description of significant judgements and assumptions made in determining that entity does not control another entity even though it holds more than half of voting rights
Name:	ifrs-full:DescriptionOfReasonWhyEntityWithMoreThanHalfOfVotingPowerDirectlyOrIndirectlyOwnedWhichIsNotSubsidiaryDueToAbsenceOfControl
Identifier:	ifrs-full_DescriptionOfReasonWhyEntityWithMoreThanHalfOfVotingPowerDirectlyOrIndirectlyOwnedWhichIsNotSubsidiaryDueToAbsenceOfControl
Documentation:	The description of significant judgements and assumptions made in determining that the entity does not control another entity even though it holds more than half of the voting rights.
Category of Term:	Concept
References:	IFRS 12 9 a
Balance type:	none
Period type:	duration
Data type:	xbrli:stringItemType

Last updated: 12/22/2019 8:31:05 AM