Standard Label: | Increase (decrease) in amount recognised for pre-acquisition deferred tax asset |
Name: | ifrs-full:ChangeInAmountRecognisedForPreacquisitionDeferredTaxAsset |
Identifier: | ifrs-full_ChangeInAmountRecognisedForPreacquisitionDeferredTaxAsset |
Documentation: | The increase (decrease) in a pre-acquisition deferred tax asset of the acquirer as a result of a business combination that changes the probability of realising the asset by the acquirer. [Refer: Deferred tax assets; Business combinations [member]] |
Category of Term: | Concept |
References: | IAS 12 81 j |
Balance type: | debit |
Period type: | duration |
Data type: | xbrli:monetaryItemType |
Last updated: 12/22/2019 8:30:48 AM