- DefinitionThe amount of any gain recognised in a business combination in which the net of the identifiable assets acquired and the liabilities assumed exceeds the aggregate of the consideration transferred, non-controlling interest in the acquiree and fair value of the acquirer's previously held equity interest in the acquiree. [Refer: Business combinations [member]]
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 3
-IssueDate 2023-01-01
-Paragraph B64
-Subparagraph n
-Clause i
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2023-en-r&anchor=para_B64_n_i&doctype=Appendix&subtype=B
-URIDate 2023-03-23
+ Details
| Name: |
ifrs-full_GainRecognisedInBargainPurchaseTransaction |
| Namespace Prefix: |
ifrs-full_ |
| Data Type: |
xbrli:monetaryItemType |
| Balance Type: |
credit |
| Period Type: |
duration |