Non Controlling Interests
From Open Risk Manual
Definition
Non Controlling Interests. The amount of Equity in a Subsidiary not attributable, directly or indirectly, to the parent (reporting entity).
Usage
XBRL Properties
- IFRS Prefix: ifrs-smes
- Element Name: Non-controlling interests
- Common Initials:
- Element Type and Attributes: Xinstant, credit
- Hierarchy Level: 3
- IFRS References: [1]
References
- ↑ IFRS for SMEs4.2q[2015-12-01]Disclosure
