Gain recognised 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

NameGainRecognisedInBargainPurchaseTransaction
Namespacehttp://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-smes
Prefixifrs-smes
Data typexbrli:monetaryItemType
Period typeduration
Substitution Groupxbrli:item
Balancecredit
NillableTrue
AbstractFalse

Labels

TextLangRoleContainer role
Gain recognised in business combination where acquirer's interest in net fair value of identifiable assets, liabilities and provisions for contingent liabilities exceeds cost of business combinationenhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link

References

NameValueRole
NameIFRS for SMEshttp://www.xbrl.org/2003/role/disclosureRef
IssueDate2015-12-01http://www.xbrl.org/2003/role/disclosureRef
Paragraph19.25http://www.xbrl.org/2003/role/disclosureRef
Subparagraphfhttp://www.xbrl.org/2003/role/disclosureRef
URIhttp://eifrs.ifrs.org/eifrs/XBRL?type=SME&num=2&date=2018-03-03&anchor=para_19.25_f&doctype=Standardhttp://www.xbrl.org/2003/role/disclosureRef
URIDate2021-03-24http://www.xbrl.org/2003/role/disclosureRef