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Term: Explanation of relevant factors in reaching decision to provide support that resulted in controlling unconsolidated structured entity
Standard Label: Explanation of relevant factors in reaching decision to provide support that resulted in controlling unconsolidated structured entity
Name: ifrs-full:ExplanationOfRelevantFactorsInReachingDecisionToProvideSupportThatResultedInControllingUnconsolidatedStructuredEntity
Identifier: ifrs-full_ExplanationOfRelevantFactorsInReachingDecisionToProvideSupportThatResultedInControllingUnconsolidatedStructuredEntity
Documentation: The explanation of the relevant factors in reaching the decision by an investment entity or any of its unconsolidated subsidiaries to provide, without having a contractual obligation to do so, financial or other support to an unconsolidated, structured entity that the investment entity did not control, that resulted in obtaining control. [Refer: Disclosure of investment entities [text block]; Subsidiaries [member]; Unconsolidated structured entities [member]]
Category of Term: Concept
References: IFRS 12 19G
Balance type: none
Period type: duration
Data type: xbrli:stringItemType

Last updated: 12/22/2019 8:31:27 AM

Public Domain