Voluntary changes in accounting policy [member]

NameVoluntaryChangesInAccountingPolicyMember
Namespacehttp://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full
Prefixifrs-full
Data typenonnum:domainItemType
Period typeduration
Substitution Groupxbrli:item
BalanceNone
NillableTrue
AbstractTrue

Labels

TextLangRoleContainer role
Voluntary changes in accounting policy [member]enhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
This member stands for changes in accounting policy that result in the financial statements providing reliable and more relevant information about the effects of transactions, other events or conditions on the entity’s financial position, financial performance or cash flows. Early application of an IFRS is not considered a voluntary change in accounting policy. It also represents the standard value for the 'Voluntary changes in accounting policy' axis if no other member is used.enhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link
Modificări voluntare ale politicii contabile [member]rohttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Acest membru reprezintă modificările voluntare ale politicii contabile care au drept rezultat situații financiare care oferă informații fiabile și mai relevante cu privire la efectele tranzacțiilor, ale altor evenimente sau condiții asupra poziției financiare, performanței financiare sau fluxurilor de trezorerie ale entității. Aplicarea anticipată a unui IFRS nu este considerată o modificare voluntară a politicii contabile. Acesta reprezintă, de asemenea, valoarea standard a axei „Modificări voluntare ale politicii contabile” în cazul în care nu este utilizat niciun alt membru.rohttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link

References

NameValueRole
NameIAShttp://www.xbrl.org/2003/role/disclosureRef
Number8http://www.xbrl.org/2003/role/disclosureRef
IssueDate2021-01-01http://www.xbrl.org/2003/role/disclosureRef
Paragraph29http://www.xbrl.org/2003/role/disclosureRef
URIhttp://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=8&code=ifrs-tx-2021-en-r&anchor=para_29&doctype=Standardhttp://www.xbrl.org/2003/role/disclosureRef
URIDate2021-03-24http://www.xbrl.org/2003/role/disclosureRef

Related Parent Concepts

NameRelation TypeRole
ifrs-full:VoluntaryChangesInAccountingPolicyAxis
dimension-defaulthttp://www.esma.europa.eu/xbrl/role/cor/ifrs-dim_role-990000