Standard Label: | Description of reasons why presumption investor has significant influence is overcome when its interest in investee is more than twenty per cent |
Name: | ifrs-full:DescriptionOfReasonsWhyPresumptionThatInterestOfMoreThanTwentyPerCentInAssociateIsOvercome |
Identifier: | ifrs-full_DescriptionOfReasonsWhyPresumptionThatInterestOfMoreThanTwentyPerCentInAssociateIsOvercome |
Documentation: | The description of significant judgements and assumptions made in determining that the entity does not have significant influence over another entity even though it holds more than 20 per cent of the voting rights of another entity. |
Category of Term: | Concept |
References: | IFRS 12 9 d |
Balance type: | none |
Period type: | duration |
Data type: | xbrli:stringItemType |
Last updated: 12/22/2019 8:31:06 AM