| Standard Label: | Disclosure of investment entities [text block] |
| Name: | ifrs-full:DisclosureOfInvestmentEntitiesExplanatory |
| Identifier: | ifrs-full_DisclosureOfInvestmentEntitiesExplanatory |
| Documentation: | The disclosure of investment entities. An investment entity is an entity that: (a) obtains funds from one or more investors for the purpose of providing those investor(s) with investment management services; (b) commits to its investor(s) that its business purpose is to invest funds solely for returns from capital appreciation, investment income, or both; and (c) measures and evaluates the performance of substantially all of its investments on a fair value basis. |
| Category of Term: | Concept |
| References: | IFRS 12 9A |
| Balance type: | none |
| Period type: | duration |
| Data type: | nonnum:textBlockItemType |
Last updated: 12/22/2019 8:31:16 AM