*

Term: Measurement period adjustments recognised for particular assets, liabilities, non-controlling interests or items of consideration
Standard Label: Measurement period adjustments recognised for particular assets, liabilities, non-controlling interests or items of consideration
Name: ifrs-full:MeasurementPeriodAdjustmentsRecognisedForParticularAssetsLiabilitiesNoncontrollingInterestsOrItemsOfConsideration
Identifier: ifrs-full_MeasurementPeriodAdjustmentsRecognisedForParticularAssetsLiabilitiesNoncontrollingInterestsOrItemsOfConsideration
Documentation: The amount of measurement period adjustments recognised for particular assets, liabilities, non-controlling interests or items of consideration if the initial accounting for a business combination is incomplete. The measurement period is the period after the acquisition date during which the acquirer may adjust the provisional amounts recognised for a business combination. [Refer: Non-controlling interests; Business combinations [member]]
Category of Term: Concept
References: IFRS 3 B67 a iii
Balance type: none
Period type: duration
Data type: xbrli:monetaryItemType

Last updated: 12/22/2019 8:31:51 AM

Public Domain