Standard Label: | Separate [member] |
Name: | ifrs-full:SeparateMember |
Identifier: | ifrs-full_SeparateMember |
Documentation: | This member stands for separate financial statements. Separate financial statements are those presented by an entity in which the entity could elect, subject to the requirements in IAS 27, to account for its investments in subsidiaries, joint ventures and associates either at cost, in accordance with IFRS 9, or using the equity method as described in IAS 28. |
Category of Term: | Member |
References: | IAS 27 4 |
Balance type: | none |
Period type: | duration |
Data type: | nonnum:domainItemType |
Last updated: 12/22/2019 8:32:11 AM