Increase Through Changes In Ownership Interests In Subsidiaries That Do Not Result In Loss Of Control Equity
From Open Risk Manual
Contents
Definition
Increase Through Changes In Ownership Interests In Subsidiaries That Do Not Result In Loss Of Control.
The increase (decrease) in equity through changes in ownership interests in subsidiaries that do not result in loss of control.
A Subsidiary is an entity that is controlled by another entity.
Usage
XBRL Properties
- IFRS Prefix: ifrs-smes
- Element Name: Increase (decrease) through changes in ownership interests in subsidiaries that do not result in loss of control, equity
- Common Initials:
- Element Type and Attributes: Xduration, credit
- Hierarchy Level: 3
- IFRS References: [1]
References
- ↑ IFRS for SMEs6.3c(iii)[2015-12-01]Disclosure
