Investments In Associates
From Open Risk Manual
Contents
Definition
Investments In Associates. The amount of investments in associates. An associate is an entity, including an unincorporated entity such as a partnership, over which the investor has significant influence and that is neither a subsidiary nor an interest in a joint venture.
Usage
XBRL Properties
- IFRS Prefix: ifrs-smes
- Element Name: Investments in associates
- Common Initials:
- Element Type and Attributes: Xinstant, debit
- Hierarchy Level: 3
- IFRS References: [1]
References
- ↑ IFRS for SMEs14.12b[2015-12-01]Disclosure, IFRS for SMEs4.2j[2015-12-01]Disclosure
