Taxonomy Viewer


	Browse through 12,486,109 XBRL objects!
	Taxonomy Viewer
	Home	Info	Statistics	Feedback	XBRL Model Project

Index

Disclosure of first-time adoption [text block]

Name	DisclosureOfFirstTimeAdoptionExplanatory
Namespace	https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-smes
Prefix	ifrs-smes
Data type	dtr-types:textBlockItemType
Period type	duration
Substitution Group	xbrli:item
Balance	None
Nillable	True
Abstract	False

Labels

Text	Lang	Role	Container role
The entire disclosure for the entity's first-time adoption of IFRS for SMEs.	en	http://www.xbrl.org/2003/role/documentation	http://www.xbrl.org/2003/role/link
Disclosure of first-time adoption [text block]	en	http://www.xbrl.org/2003/role/label	http://www.xbrl.org/2003/role/link

References

Name	Value	Role
Name	IFRS for SMEs	http://www.xbrl.org/2003/role/disclosureRef
IssueDate	2022-03-24	http://www.xbrl.org/2003/role/disclosureRef
Section	35	http://www.xbrl.org/2003/role/disclosureRef
Subsection	Disclosures	http://www.xbrl.org/2003/role/disclosureRef
URI	https://taxonomy.ifrs.org/xifrs-link?type=SME&num=2&code=sme-tx-2022-en&doctype=Standard&dita_xref=IFRS for SMES_g35.12-35.15__IFRS_FOR_SMES_g35.12-35.15_TI	http://www.xbrl.org/2003/role/disclosureRef
URIDate	2022-03-24	http://www.xbrl.org/2003/role/disclosureRef

Related Child Concepts

	Name	Relation Type	Role
	Identification of amounts that have not been restated at date of transition to IFRS for SMEs `ifrs-smes:IdentificationOfAmountsThatHaveNotBeenRestatedAtDateOfTransitionToIFRSForSMEs`	parent-child	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-819100
	Description of omission of disclosures required by IFRS for SMEs `ifrs-smes:DescriptionOfOmissionOfDisclosuresRequiredByIFRSForSMEs`	parent-child	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-819100
	Identification of amounts that have not been restated as result of applying amendments to IFRS for SMEs `ifrs-smes:IdentificationOfAmountsThatHaveNotBeenRestatedAsResultOfApplyingAmendmentsToIFRSForSMEs`	parent-child	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-819100
	Disclosure of comparative information prepared under previous GAAP [text block] `ifrs-smes:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPExplanatory`	parent-child	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-819100
	Explanation of effect of transition on reported financial position `ifrs-smes:ExplanationOfEffectOfTransitionOnReportedFinancialPosition`	parent-child	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-819100
	Explanation of effect of transition on reported financial performance `ifrs-smes:ExplanationOfEffectOfTransitionOnReportedFinancialPerformance`	parent-child	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-819100
	Explanation of effect of transition on reported cash flows `ifrs-smes:ExplanationOfEffectOfTransitionOnReportedCashFlows`	parent-child	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-819100
	Description of reason why entity stopped applying IFRS for SMEs `ifrs-smes:DescriptionOfReasonWhyEntityStoppedApplyingIFRSForSMEs`	parent-child	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-819100
	Description of reason why entity is resuming application of IFRS for SMEs `ifrs-smes:DescriptionOfReasonWhyEntityIsResumingApplicationOfIFRSForSMEs`	parent-child	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-819100
	Description of whether entity has applied section 35 or section 10 when applying IFRS for SMEs `ifrs-smes:DescriptionOfWhetherEntityHasAppliedSection35OrSection10WhenApplyingIFRSForSMEs`	parent-child	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-819100
	Explanation of fact that financial statements for previous periods not presented `ifrs-smes:ExplanationOfFactThatFinancialStatementsForPreviousPeriodsNotPresented`	parent-child	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-819100