Standard Label: | Gain recognised in bargain purchase transaction |
Name: | ifrs-full:GainRecognisedInBargainPurchaseTransaction |
Identifier: | ifrs-full_GainRecognisedInBargainPurchaseTransaction |
Documentation: | The amount of any gain recognised in a business combination in which the net of the identifiable assets acquired and the liabilities assumed exceeds the aggregate of the consideration transferred, non-controlling interest in the acquiree and fair value of the acquirer's previously held equity interest in the acquiree. [Refer: Business combinations [member]] |
Category of Term: | Concept |
References: | IFRS 3 B64 n i |
Balance type: | credit |
Period type: | duration |
Data type: | xbrli:monetaryItemType |
Last updated: 12/22/2019 8:31:32 AM