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[811000] Notes - Accounting policies, changes in accounting estimates and errors

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Arc name	presentationArc
Arc role	http://www.xbrl.org/2003/arcrole/parent-child
Link role	http://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2019-03-27_role-811000

Concept	Order
Disclosure of changes in accounting policies, accounting estimates and errors [text block] `ifrs-smes:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory`
Disclosure of initial application of amendment to IFRS for SMEs [text block] `ifrs-smes:DescriptionOfInitialApplicationOfStandardsOrInterpretations`	10.0
Disclosure of voluntary change in accounting policy [text block] `ifrs-smes:DescriptionOfVoluntaryChangeInAccountingPolicy`	20.0
Explanation of reason why it is impracticable to determine amounts of adjustments related to change in accounting policy `ifrs-smes:ExplanationOfReasonWhyItIsImpracticableToDetermineAmountsOfAdjustmentsRelatedToChangeInAccountingPolicy`	30.0
Disclosure of changes in accounting estimates [text block] `ifrs-smes:DisclosureOfChangesInAccountingEstimatesExplanatory`	40.0
Disclosure of changes in accounting estimates [abstract] `ifrs-smes:DisclosureOfChangesInAccountingEstimatesAbstract`	10.0
Disclosure of changes in accounting estimates [table] `ifrs-smes:DisclosureOfChangesInAccountingEstimatesTable`	10.0
Accounting estimates [axis] `ifrs-smes:AccountingEstimatesAxis`	10.0
Accounting estimates [member] `ifrs-smes:AccountingEstimatesMember`	10.0
Disclosure of changes in accounting estimates [line items] `ifrs-smes:DisclosureOfChangesInAccountingEstimatesLineItems`	20.0
Description of nature of change in accounting estimate [text block] `ifrs-smes:DescriptionOfNatureAndAmountOfChangeInAccountingEstimate`	10.0
Increase (decrease) in accounting estimate `ifrs-smes:IncreaseDecreaseInAccountingEstimate`	20.0
Description of fact that amount of change in accounting estimate is impracticable [text block] `ifrs-smes:DescriptionOfFactThatAmountOfChangeInAccountingEstimateIsImpracticable`	30.0
Description of nature of accounting errors in prior periods [text block] `ifrs-smes:DescriptionOfNatureAmountAndCorrectionOfAccountingErrorsInPriorPeriodsEstimate`	50.0
Explanation of reason why it is impracticable to determine amounts for correction related to prior period errors `ifrs-smes:ExplanationOfReasonWhyItIsImpracticableToDetermineAmountsForCorrectionRelatedToPriorPeriodErrors`	60.0