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Term: Explanation of factors in reaching decision to provide support to previously unconsolidated structured entity that resulted in obtaining control
Standard Label: Explanation of factors in reaching decision to provide support to previously unconsolidated structured entity that resulted in obtaining control
Name: ifrs-full:ExplanationOfFactorsInReachingDecisionThatProvisionOfSupportToPreviouslyUnconsolidatedStructuredEntityResultedInObtainingControl
Identifier: ifrs-full_ExplanationOfFactorsInReachingDecisionThatProvisionOfSupportToPreviouslyUnconsolidatedStructuredEntityResultedInObtainingControl
Documentation: The explanation of the relevant factors in reaching the decision by a parent or any of its subsidiaries to provide, without having a contractual obligation to do so, financial or other support to a previously unconsolidated structured entity that resulted in the entity controlling the structured entity. [Refer: Subsidiaries [member]; Unconsolidated structured entities [member]]
Category of Term: Concept
References: IFRS 12 16
Balance type: none
Period type: duration
Data type: xbrli:stringItemType

Last updated: 12/22/2019 8:31:26 AM

Public Domain