Difference between revisions of "Non Controlling Interests"
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== Definition == | == Definition == | ||
| − | '''Non Controlling Interests'''. The amount of | + | '''Non Controlling Interests'''. The amount of [[Equity]] in a [[Subsidiary]] not attributable, directly or indirectly, to the parent (reporting entity). |
== Usage == | == Usage == | ||
Latest revision as of 12:44, 15 September 2021
Contents
Definition
Non Controlling Interests. The amount of Equity in a Subsidiary not attributable, directly or indirectly, to the parent (reporting entity).
Usage
XBRL Properties
- IFRS Prefix: ifrs-smes
- Element Name: Non-controlling interests
- Common Initials:
- Element Type and Attributes: Xinstant, credit
- Hierarchy Level: 3
- IFRS References: [1]
References
- ↑ IFRS for SMEs4.2q[2015-12-01]Disclosure
