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Term: Description of valuation techniques and significant inputs used to measure non-controlling interest in acquiree measured at fair value
Standard Label: Description of valuation techniques and significant inputs used to measure non-controlling interest in acquiree measured at fair value
Name: ifrs-full:DescriptionOfValuationTechniquesAndKeyModelInputsUsedForDeterminingNoncontrollingInterestInAnAcquireeMeasuredAtFairValue
Identifier: ifrs-full_DescriptionOfValuationTechniquesAndKeyModelInputsUsedForDeterminingNoncontrollingInterestInAnAcquireeMeasuredAtFairValue
Documentation: The description of the valuation techniques and significant inputs used to measure non-controlling interest in an acquiree measured at fair value for business combinations in which the acquirer holds less than 100 per cent of the equity interests in the acquiree at the acquisition date. [Refer: At fair value [member]; Business combinations [member]; Valuation techniques [member]]
Category of Term: Concept
References: IFRS 3 B64 o ii
Balance type: none
Period type: duration
Data type: xbrli:stringItemType

Last updated: 12/22/2019 8:31:07 AM

Public Domain