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Term: Investments accounted for using equity method
Standard Label: Investments accounted for using equity method
Name: ifrs-full:InvestmentAccountedForUsingEquityMethod
Identifier: ifrs-full_InvestmentAccountedForUsingEquityMethod
Documentation: The amount of investments accounted for using the equity method. The equity method is a method of accounting whereby the investment is initially recognised at cost and adjusted thereafter for the post-acquisition change in the investor's share of net assets of the investee. The investor's profit or loss includes its share of the profit or loss of the investee. The investor's other comprehensive income includes its share of the other comprehensive income of the investee. [Refer: At cost [member]]
Category of Term: Concept
References: IAS 1 54 e | IFRS 12 B16 | IFRS 8 24 a
Balance type: debit
Period type: instant
Data type: xbrli:monetaryItemType

Last updated: 12/22/2019 8:31:46 AM

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