IndexStatement that entity has chosen practical expedient when assessing whether contract is, or contains, lease at date of initial application of IFRS 16
| Name | StatementThatEntityHasChosenPracticalExpedientWhenAssessingWhetherContractIsOrContainsLeaseAtDateOfInitialApplicationOfIFRS16 |
|---|---|
| Namespace | http://xbrl.ifrs.org/taxonomy/2020-03-16/ifrs-full |
| Prefix | ifrs-full |
| Data type | xbrli:stringItemType |
| Period type | duration |
| Substitution Group | xbrli:item |
| Balance | None |
| Nillable | True |
| Abstract | False |
Labels
| Text | Lang | Role | Container role |
|---|---|---|---|
| Statement that entity has chosen practical expedient when assessing whether contract is, or contains, lease at date of initial application of IFRS 16 | en | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Твердження про те, що суб'єкт господарювання обрав практичну доцільність при оцінці того, чи є договір договором оренди чи містить оренду, на дату першого застосування МСФЗ 16 | uk | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| The statement that the entity has chosen the practical expedient in paragraph C3 of IFRS 16 when assessing whether a contract is, or contains, a lease at the date of initial application of IFRS 16. | en | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
References
| Name | Value | Role |
|---|---|---|
| Name | IFRS | http://www.xbrl.org/2003/role/disclosureRef |
| Number | 16 | http://www.xbrl.org/2003/role/disclosureRef |
| IssueDate | 2020-01-01 | http://www.xbrl.org/2003/role/disclosureRef |
| Paragraph | C4 | http://www.xbrl.org/2003/role/disclosureRef |
| URI | http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2020-en-r&anchor=para_C4&doctype=Appendix&subtype=C | http://www.xbrl.org/2003/role/disclosureRef |
| URIDate | 2020-01-01 | http://www.xbrl.org/2003/role/disclosureRef |
Related Parent Concepts
| Name | Relation Type | Role | |
|---|---|---|---|
 | ifrs-full:DisclosureOfLeasesExplanatory | parent-child | https://www.minfin.gov.ua/ifrs/xbrl/taxonomy/2020-11-30/ua_ifrs_16-832610 |