Cost of sales

NameCostOfSales
Namespacehttp://xbrl.ifrs.org/taxonomy/2018-03-16/ifrs-smes
Prefixifrs-smes
Data typexbrli:monetaryItemType
Period typeduration
Substitution Groupxbrli:item
Balancedebit
NillableTrue
AbstractFalse

Labels

TextLangRoleContainer role
Cost of salesenhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Cost of salesenhttp://www.xbrl.org/2009/role/negatedLabelhttp://www.xbrl.org/2003/role/link
The amount of costs relating to expenses directly or indirectly attributed to the goods or services sold, which may include, but are not limited to, costs previously included in the measurement of inventory that has now been sold, unallocated production overheads and abnormal amounts of production costs of inventories.enhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link

References

NameValueRole
NameIFRS for SMEshttp://www.xbrl.org/2003/role/disclosureRef
IssueDate2015-12-01http://www.xbrl.org/2003/role/disclosureRef
Paragraph5.11http://www.xbrl.org/2003/role/disclosureRef
Subparagraphbhttp://www.xbrl.org/2003/role/disclosureRef
URIhttp://eifrs.ifrs.org/eifrs/XBRL?type=SME&num=2&date=2018-03-03&anchor=para_5.11_b&doctype=Standardhttp://www.xbrl.org/2003/role/disclosureRef
URIDate2018-03-16http://www.xbrl.org/2003/role/disclosureRef

Related Parent Concepts

NameRelation TypeRole
ifrs-smes:GrossProfit
summation-itemhttp://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2018-03-16_role-310000
ifrs-smes:ProfitLossAbstract
parent-childhttp://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2018-03-16_role-310000