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Term: Disclosure of investment entities [text block]
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

Public Domain