Standard Label: | Description of terms of contractual arrangements that could require parent or subsidiaries to provide financial support to structured entity |
Name: | ifrs-full:DescriptionOfTermsOfContractualArrangementsThatCouldRequireParentOrSubsidiariesToProvideFinancialSupportToStructuredEntity |
Identifier: | ifrs-full_DescriptionOfTermsOfContractualArrangementsThatCouldRequireParentOrSubsidiariesToProvideFinancialSupportToStructuredEntity |
Documentation: | The description of the terms of contractual arrangements that could require the parent or its subsidiaries to provide financial support to a structured entity, including events or circumstances that could expose the reporting entity to a loss (for example, liquidity arrangements or credit rating triggers associated with obligations to purchase assets of the structured entity or provide financial support). [Refer: Subsidiaries [member]] |
Category of Term: | Concept |
References: | IFRS 12 14 | IFRS 12 B26 a |
Balance type: | none |
Period type: | duration |
Data type: | xbrli:stringItemType |
Last updated: 12/22/2019 8:31:06 AM