*

Term: Entities with joint control or significant influence over entity [member]
Standard Label: Entities with joint control or significant influence over entity [member]
Name: ifrs-full:JointControlOrSignificantInfluenceMember
Identifier: ifrs-full_JointControlOrSignificantInfluenceMember
Documentation: This member stands for entities that have joint control or significant influence over the entity. Joint control is a contractually agreed sharing of control of an arrangement, which exists only when decisions about the relevant activities require the unanimous consent of the parties sharing control. Significant influence is the power to participate in the financial and operating policy decisions of the investee, but not control or joint control of those policies.
Category of Term: Member
References: IAS 24 19 b
Balance type: none
Period type: duration
Data type: nonnum:domainItemType

Last updated: 12/22/2019 8:31:47 AM

Public Domain