Dividends Recognised As Distributions To Owners
From Open Risk Manual
Contents
Definition
Dividends Recognised As Distributions To Owners. The amount of dividends recognised as distributions to owners.
Usage
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