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Term: Increase (decrease) in amount recognised for pre-acquisition deferred tax asset
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

Public Domain