View source for Increase Through Changes In Ownership Interests In Subsidiaries That Do Not Result In Loss Of Control Equity

== Definition ==
'''Increase Through Changes In Ownership Interests In Subsidiaries That Do Not Result In Loss Of Control'''. 

The increase (decrease) in equity through changes in ownership interests in subsidiaries that do not result in loss of control. 

A [[Subsidiary]] is an entity that is controlled by another entity.

== Usage ==
* [[Statement of Changes in Equity]]

== XBRL Properties ==
* IFRS Prefix: ifrs-smes
* Element Name: Increase (decrease) through changes in ownership interests in subsidiaries that do not result in loss of control, equity
* Common Initials:
* Element Type and Attributes: Xduration, credit
* [[Accounts Hierarchy Structure | Hierarchy Level]]: 3
* IFRS References:  <ref>IFRS for SMEs6.3c(iii)[2015-12-01]Disclosure</ref>

== References ==
<references/>


[[Category:Changes In Equity Items]]
[[Category:XBRL]]