Dividends Recognised As Distributions To Owners

From Open Risk Manual

Definition

Dividends Recognised As Distributions To Owners. The amount of dividends recognised as distributions to owners.

Usage

XBRL Properties

  • IFRS Prefix: ifrs-smes
  • Element Name: Dividends recognised as distributions to owners
  • Common Initials:
  • Element Type and Attributes: (X)duration, debit
  • Hierarchy Level: 3
  • IFRS References: [1]

References

  1. IFRS for SMEs6.3c(iii)[2015-12-01]Disclosure