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Term: Description of reasons for concluding that entity is investment entity if it does not have one or more typical characteristics
Standard Label: Description of reasons for concluding that entity is investment entity if it does not have one or more typical characteristics
Name: ifrs-full:DescriptionOfReasonsForConcludingThatEntityIsInvestmentEntityIfItDoesNotHaveOneOrMoreTypicalCharacteristics
Identifier: ifrs-full_DescriptionOfReasonsForConcludingThatEntityIsInvestmentEntityIfItDoesNotHaveOneOrMoreTypicalCharacteristics
Documentation: The description of the reasons for concluding that the entity is an investment entity if it does not have one or more typical characteristics of an investment entity. [Refer: Disclosure of investment entities [text block]]
Category of Term: Concept
References: IFRS 12 9A
Balance type: none
Period type: duration
Data type: xbrli:stringItemType

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

Public Domain