Decrease Through Other Distributions To Owners Equity: Difference between revisions

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Latest revision as of 12:46, 21 May 2021

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

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