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Term: Gain recognised in bargain purchase transaction
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

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