Difference between revisions of "Increase Through Changes In Ownership Interests In Subsidiaries That Do Not Result In Loss Of Control Equity"

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(Created page with "== Definition == '''Increase Through Changes In Ownership Interests In Subsidiaries That Do Not Result In Loss Of Control Equity'''. The increase (decrease) in equity through...")
 
 
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== Definition ==
 
== Definition ==
'''Increase Through Changes In Ownership Interests In Subsidiaries That Do Not Result In Loss Of Control Equity'''. 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.
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'''Increase Through Changes In Ownership Interests In Subsidiaries That Do Not Result In Loss Of Control'''.  
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The increase (decrease) in equity through changes in ownership interests in subsidiaries that do not result in loss of control.  
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A [[Subsidiary]] is an entity that is controlled by another entity.
  
 
== Usage ==
 
== Usage ==

Latest revision as of 17:40, 28 May 2021

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

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
  • Hierarchy Level: 3
  • IFRS References: [1]

References

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