Share Of OCI Of Associates And Joint Ventures
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Contents
Definition
Share Of OCI Of Associates And Joint Ventures. The entity's share of the other comprehensive income of associates and joint ventures accounted for using the equity method, net of tax.
The equity method is a method of accounting whereby the equity investment is initially recognised at the transaction price (including transaction costs) and is subsequently adjusted to reflect the investor’s share of the profit or loss and other comprehensive income of the investee.
[Refer: Investments in associates; Investments in joint ventures; Other comprehensive income]
Usage
XBRL Properties
- IFRS Prefix: ifrs-smes
- Element Name: Share of other comprehensive income of associates and joint ventures accounted for using equity method, net of tax
- Common Initials:
- Element Type and Attributes: Xduration, credit
- Hierarchy Level: 2
- IFRS References: [1]
References
- ↑ IFRS for SMEs5.5h[2015-12-01]Disclosure
