Decrease Through Other Distributions To Owners Equity
From Open Risk Manual
Contents
Definition
Decrease Through Other Distributions To Owners Equity. The decrease in equity through distributions to owners that the entity does not separately disclose in the same statement or note.
Usage
XBRL Properties
- IFRS Prefix: ifrs-smes
- Element Name: Decrease through other distributions to owners, equity
- Common Initials:
- Element Type and Attributes: (X)duration, debit
- Hierarchy Level: 3
- IFRS References: [1]
References
- ↑ IFRS for SMEs6.3c(iii)[2015-12-01]Disclosure
