Difference between revisions of "Other Equity Interest"
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== Definition == | == Definition == | ||
| − | '''Other Equity Interest'''. The amount of equity interest of an entity without share capital that the entity does not separately disclose in the same statement or note. | + | '''Other Equity Interest'''. The amount of equity interest of an entity without share capital that the entity does not separately disclose in the same statement or note. |
== Usage == | == Usage == | ||
* [[Statement of Financial Position]] | * [[Statement of Financial Position]] | ||
| + | * [[Statement of Changes in Equity]] | ||
== XBRL Properties == | == XBRL Properties == | ||
| Line 12: | Line 13: | ||
* [[Accounts Hierarchy Structure | Hierarchy Level]]: 3 | * [[Accounts Hierarchy Structure | Hierarchy Level]]: 3 | ||
| − | * IFRS References: <ref>IFRS for SMEs4.11f[2015-12-01]Disclosure</ref> | + | * IFRS References: <ref>IFRS for SMEs4.11f[2015-12-01]Disclosure</ref>, <ref>IFRS for SMEs6.3[2015-12-01]Disclosure</ref> |
== References == | == References == | ||
| Line 18: | Line 19: | ||
[[Category:Balance Sheet Balances]] | [[Category:Balance Sheet Balances]] | ||
| + | [[Category:Changes In Equity Items]] | ||
[[Category:XBRL]] | [[Category:XBRL]] | ||
Latest revision as of 12:51, 21 May 2021
Contents
Definition
Other Equity Interest. The amount of equity interest of an entity without share capital that the entity does not separately disclose in the same statement or note.
Usage
XBRL Properties
- IFRS Prefix: ifrs-smes
- Element Name: Other equity interest
- Common Initials:
- Element Type and Attributes: Xinstant, credit
- Hierarchy Level: 3
- IFRS References: [1], [2]
