IndexDescription of measurement basis for non-controlling interest in acquiree recognised at acquisition date
| Name | DescriptionOfMeasurementBasisForNoncontrollingInterestInAcquireeRecognisedAtAcquisitionDate |
|---|---|
| Namespace | http://xbrl.ifrs.org/taxonomy/2020-03-16/ifrs-full |
| Prefix | ifrs-full |
| Data type | xbrli:stringItemType |
| Period type | duration |
| Substitution Group | xbrli:item |
| Balance | None |
| Nillable | True |
| Abstract | False |
Labels
| Text | Lang | Role | Container role |
|---|---|---|---|
| Description of measurement basis for non-controlling interest in acquiree recognised at acquisition date | en | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| The description of the measurement basis for a non-controlling interest in an acquiree recognised at the acquisition date for business combinations in which the acquirer holds less than 100 per cent of the equity interests in the acquiree at the acquisition date. [Refer: Business combinations [member]; Non-controlling interest in acquiree recognised at acquisition date] | en | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Описание на принципа на оценяване на неконтролиращо участие в придобиване, признато към датата на придобиване | bg | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Описанието на принципа на оценяване на неконтролиращо участие в придобито предприятие, признато към датата на придобиване, за бизнес комбинации, в които придобиващото предприятие държи по-малко от 100 % от капиталовите участия в придобитото предприятие към датата на придобиване. [вж. Бизнес комбинации [member]; Неконтролиращо участие в придобитото предприятие, признато към датата на придобиване] | bg | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
References
| Name | Value | Role |
|---|---|---|
| Name | IFRS | http://www.xbrl.org/2003/role/disclosureRef |
| Number | 3 | http://www.xbrl.org/2003/role/disclosureRef |
| IssueDate | 2020-01-01 | http://www.xbrl.org/2003/role/disclosureRef |
| Paragraph | B64 | http://www.xbrl.org/2003/role/disclosureRef |
| Subparagraph | o | http://www.xbrl.org/2003/role/disclosureRef |
| Clause | i | http://www.xbrl.org/2003/role/disclosureRef |
| URI | http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2020-en-r&anchor=para_B64_o_i&doctype=Appendix&subtype=B | http://www.xbrl.org/2003/role/disclosureRef |
| URIDate | 2020-01-01 | http://www.xbrl.org/2003/role/disclosureRef |
Related Parent Concepts
| Name | Relation Type | Role | |
|---|---|---|---|
 | ifrs-full:DisclosureOfBusinessCombinationsLineItems | domain-member | http://www.esma.europa.eu/xbrl/role/all/ifrs_3_role-817000 |
| esma_technical:NullItems | domain-member | http://www.esma.europa.eu/xbrl/role/ext/BlockDefaultUseOfLineItemsSegment |
| esma_technical:NullItems | domain-member | http://www.esma.europa.eu/xbrl/role/ext/BlockDefaultUseOfLineItemsScenario |
| ifrs-full:DisclosureOfBusinessCombinationsLineItems | parent-child | http://www.esma.europa.eu/xbrl/role/all/ifrs_3_role-817000 |