IndexDescription of line item in statement of comprehensive income in which gain in business combination where acquirer's interest in net fair value of identifiable assets, liabilities and provisions for contingent liabilities exceeds cost of business combination is recognised
| Name | ExplanationOfAmountOfAnyGainRecognisedAndLineItemInStatementOfComprehensiveIncomeInWhichGainIsRecognisedInBargainPurchase |
|---|---|
| Namespace | http://xbrl.ifrs.org/taxonomy/2016-03-31/ifrs-smes |
| Prefix | ifrs-smes |
| 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 line item in statement of comprehensive income in which gain in business combination where acquirer's interest in net fair value of identifiable assets, liabilities and provisions for contingent liabilities exceeds cost of business combination is recognised | en | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Descripción de la partida del estado del resultado integral en la que se reconoce la ganancia en combinaciones de negocios cuando la participación de la adquirente en el valor razonable neto de los activos, pasivos y provisiones para pasivos contingentes identificables superan el costo de la combinación de negocios | es | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
References
| Name | Value | Role |
|---|---|---|
| Name | IFRS for SMEs | http://www.xbrl.org/2003/role/disclosureRef |
| IssueDate | 2015-12-01 | http://www.xbrl.org/2003/role/disclosureRef |
| Paragraph | 19.25 | http://www.xbrl.org/2003/role/disclosureRef |
| Subparagraph | f | http://www.xbrl.org/2003/role/disclosureRef |
| URI | http://eifrs.ifrs.org/eifrs/XBRL?type=SME&num=2&date=2016-03-29&anchor=para_19.25_f&doctype=Standard | http://www.xbrl.org/2003/role/disclosureRef |
| URIDate | 2016-03-31 | http://www.xbrl.org/2003/role/disclosureRef |