IndexShare of profit (loss) of joint ventures accounted for using equity method
| Name | ShareOfProfitLossOfJointVentures |
|---|---|
| Namespace | http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-smes |
| Prefix | ifrs-smes |
| Data type | xbrli:monetaryItemType |
| Period type | duration |
| Substitution Group | xbrli:item |
| Balance | credit |
| Nillable | True |
| Abstract | False |
Labels
| Text | Lang | Role | Container role |
|---|---|---|---|
| Share of profit (loss) of joint ventures accounted for using equity method | en | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| The entity's share of the profit (loss) of joint ventures accounted for using the equity method. 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 joint ventures; Profit (loss)] | en | http://www.xbrl.org/2003/role/documentation | 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 | 15.20 | http://www.xbrl.org/2003/role/disclosureRef |
| URI | http://eifrs.ifrs.org/eifrs/xifrs-link?type=SME&num=2&code=sme-tx-2021-en&anchor=para_15.20&doctype=Standard | http://www.xbrl.org/2003/role/disclosureRef |
| URIDate | 2021-03-24 | http://www.xbrl.org/2003/role/disclosureRef |
Related Parent Concepts
| Name | Relation Type | Role | |
|---|---|---|---|
 | ifrs-smes:DisclosureOfInterestsInJointVenturesExplanatory | parent-child | http://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2021-03-24_role-825500 |