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/2020-03-16/ifrs-smes
Prefixifrs-smes
Data typexbrli:monetaryItemType
Period typeduration
Substitution Groupxbrli:item
Balancecredit
NillableTrue
AbstractFalse

Labels

TextLangRoleContainer role
Ganancia reconocida 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 supera el costo de la combinación de negocioseshttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
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/xifrs-link?type=SME&num=2&code=sme-tx-2020-en&anchor=para_19.25_f&doctype=Standardhttp://www.xbrl.org/2003/role/disclosureRef
URIDate2020-01-01http://www.xbrl.org/2003/role/disclosureRef