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Term: Description of reasons why presumption investor does not have significant influence is overcome when its interest in investee is less than twenty per cent
Standard Label: Description of reasons why presumption investor does not have significant influence is overcome when its interest in investee is less than twenty per cent
Name: ifrs-full:DescriptionOfReasonsWhyPresumptionThatInterestOfLessThanTwentyPerCentInAssociateIsOvercome
Identifier: ifrs-full_DescriptionOfReasonsWhyPresumptionThatInterestOfLessThanTwentyPerCentInAssociateIsOvercome
Documentation: The description of significant judgements and assumptions made in determining that the entity has significant influence over another entity even though it holds less than 20 per cent of the voting rights of another entity.
Category of Term: Concept
References: IFRS 12 9 e
Balance type: none
Period type: duration
Data type: xbrli:stringItemType

Last updated: 12/22/2019 8:31:06 AM

Public Domain