Investments In Joint Ventures

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Definition

Investments In Joint Ventures. The amount of investments in joint ventures. A joint venture is a contractual arrangement whereby two or more parties undertake an economic activity that is subject to joint control.

Usage

Statement of Financial Position

XBRL Properties

IFRS Prefix: ifrs-smes
Element Name: Investments in joint ventures
Common Initials:
Element Type and Attributes: Xinstant, debit

Hierarchy Level: 3
IFRS References: ^[1]

References

↑ IFRS for SMEs15.19b[2015-12-01]Disclosure, IFRS for SMEs4.2k[2015-12-01]Disclosure

[1] IFRS for SMEs15.19b[2015-12-01]Disclosure, IFRS for SMEs4.2k[2015-12-01]Disclosure

[1]