View source for Cash Flows Used In Obtaining Control Of Subsidiaries Or Other Businesses

== Definition ==
'''Cash Flows Used In Obtaining Control Of Subsidiaries Or Other Businesses'''. Cash flows used in obtaining control of subsidiaries or other businesses, classified as investing activities

== Usage ==
* [[Statement of Cash Flows]]

== XBRL Properties ==
* IFRS Prefix: ifrs-smes
* Element Name: Cash flows used in obtaining control of subsidiaries or other businesses
* Common Initials:
* Element Type and Attributes: The aggregate cash flows used in obtaining control of subsidiaries or other businesses, classified as investing activities. A subsidiary is an entity that is controlled by another entity.
* [[Accounts Hierarchy Structure | Hierarchy Level]]: 2
* IFRS References:  

== References ==
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[[Category:Cash Flow Statement Items]]
[[Category:XBRL]]