Standard Label: | Discontinued operations [member] |
Name: | ifrs-full:DiscontinuedOperationsMember |
Identifier: | ifrs-full_DiscontinuedOperationsMember |
Documentation: | This member stands for a component of an entity that either has been disposed of or is classified as held for sale, and that: (a) represents a separate major line of business or geographical area of operations; (b) is part of a single co-ordinated plan to dispose of a separate major line of business or geographical area of operations; or (c) is a subsidiary acquired exclusively with a view to resale. A component of an entity comprises operations and cash flows that can be clearly distinguished, operationally and for financial reporting purposes, from the rest of the entity. [Refer: Subsidiaries [member]] |
Category of Term: | Member |
References: | IFRS 5 35 |
Balance type: | none |
Period type: | duration |
Data type: | nonnum:domainItemType |
Last updated: 12/22/2019 8:31:21 AM