Dividends Recognised As Distributions To Owners

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Contents

1 Definition
2 Usage
3 XBRL Properties
4 References

Definition

Dividends Recognised As Distributions To Owners. The amount of dividends recognised as distributions to owners.

Usage

Statement of Changes in Equity

XBRL Properties

IFRS Prefix: ifrs-smes
Element Name: Dividends recognised as distributions to owners
Common Initials:
Element Type and Attributes: (X)duration, debit
Hierarchy Level: 3
IFRS References: ^[1]

References

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

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