Taxonomy Viewer

Type	including
Role	urn:kvk:linkrole:notes-business-combinations-ifrs-smes

Type	Element
Hypercube	Validation [Table] `sbr-dim:ValidationTable`
Explicit	Business combinations [axis] `ifrs-smes:BusinessCombinationsAxis`
Member	Entity's total for business combinations [member] `ifrs-smes:EntitysTotalForBusinessCombinationsMember`
Member	Business combinations [member] `ifrs-smes:BusinessCombinationsMember`
Explicit	Consolidated and separate financial statements [axis] `ifrs-smes:ConsolidatedAndSeparateFinancialStatementsAxis`
Member	Separate [member] `ifrs-smes:SeparateMember`

Label/QName
Primary domain [Line items] `sbr-dim:ValidationLineItems`
Cost of business combination `ifrs-smes:CostOfBusinessCombination`
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 `ifrs-smes:GainRecognisedInBargainPurchaseTransaction`