IndexCost of sales
| Name | CostOfSales |
|---|---|
| Namespace | http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full |
| Prefix | ifrs-full |
| Data type | xbrli:monetaryItemType |
| Period type | duration |
| Substitution Group | xbrli:item |
| Balance | debit |
| Nillable | True |
| Abstract | False |
Labels
| Text | Lang | Role | Container role |
|---|---|---|---|
| This line item should only be used to tag total 'cost of sales' amounts. It should NOT be used to tag a partial cost of sales, that is, an amount excluding specific expenses classified by an entity as cost of sales. For example, the line item should not be used to tag ‘cost of sales, excluding depreciation’ when the depreciation amount reflects an expense that the company considers part of cost of sales. | en | http://www.xbrl.org/2003/role/commentaryGuidance | http://www.xbrl.org/2003/role/link |
| Cost of sales | en | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Cost of sales | en | http://www.xbrl.org/2009/role/negatedLabel | http://www.xbrl.org/2003/role/link |
| The amount of all expenses directly or indirectly attributed to the goods or services sold. Attributed expenses include, but are not limited to, costs previously included in the measurement of inventory that has now been sold, such as depreciation and maintenance of factory buildings and equipment used in the production process, unallocated production overheads, and abnormal amounts of production costs of inventories. | en | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Costas díolachán | ga | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Méid na speansas uile atá inchurtha go díreach nó go hindíreach i leith na n‑earraí nó na seirbhísí a díoladh. Áirítear le speansais shannta, gan a bheith teoranta dóibh, costais a áiríodh roimhe i dtomhas an fhardail atá díolta anois, amhail dímheas agus cothabháil foirgneamh agus trealaimh monarchan a úsáidtear sa phróiseas táirgthe, forchostais táirgeachta neamh‑leithdháilte, agus méideanna neamhghnácha de chostais táirgthe fardal. | ga | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Costas díolachán | ga | http://www.xbrl.org/2009/role/negatedLabel | http://www.xbrl.org/2003/role/link |
| Níor cheart an mhír líne sin a úsáid ach amháin chun méideanna iomlána ‘costas díolachán’ a chlibeáil. NÍOR cheart é a úsáid chun costas páirteach díolachán a chlibeáil, is é sin, méid lena n‑eisiatar speansais shonracha arna n‑aicmiú ag eintiteas mar chostas díolachán. Mar shampla, níor cheart an mhír líne a úsáid chun ‘costas díolachán, gan dímheas a áireamh’ a chlibeáil, nuair a léireofar leis an méid dímheasa, speansas is cuid de chostas díolachán é, dar leis an gcuideachta. | ga | http://www.xbrl.org/2003/role/commentaryGuidance | http://www.xbrl.org/2003/role/link |
References
| Name | Value | Role |
|---|---|---|
| Name | IAS | http://www.xbrl.org/2003/role/disclosureRef |
| Number | 1 | http://www.xbrl.org/2003/role/disclosureRef |
| IssueDate | 2021-01-01 | http://www.xbrl.org/2003/role/disclosureRef |
| Paragraph | 99 | http://www.xbrl.org/2003/role/disclosureRef |
| URI | http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_99&doctype=Standard | http://www.xbrl.org/2003/role/disclosureRef |
| URIDate | 2021-03-24 | http://www.xbrl.org/2003/role/disclosureRef |
| Name | IAS | http://www.xbrl.org/2003/role/disclosureRef |
| Number | 1 | http://www.xbrl.org/2003/role/disclosureRef |
| IssueDate | 2021-01-01 | http://www.xbrl.org/2003/role/disclosureRef |
| Paragraph | 103 | http://www.xbrl.org/2003/role/disclosureRef |
| URI | http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_103&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 | |
|---|---|---|---|
 | esma_technical:NullItems | domain-member | http://www.esma.europa.eu/xbrl/role/ext/BlockDefaultUseOfLineItemsSegment |
| esma_technical:NullItems | domain-member | http://www.esma.europa.eu/xbrl/role/ext/BlockDefaultUseOfLineItemsScenario |
| ifrs-full:ProfitLossAbstract | parent-child | http://www.esma.europa.eu/xbrl/role/all/ias_1_role-310000 |
| ifrs-full:GrossProfit | summation-item | http://www.esma.europa.eu/xbrl/role/all/ias_1_role-310000 |