Index Index

Reversal of inventory write-down

NameReversalOfInventoryWritedown
Namespacehttp://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full
Prefixifrs-full
Data typexbrli:monetaryItemType
Period typeduration
Substitution Groupxbrli:item
BalanceNone
NillableTrue
AbstractFalse

Labels

TextLangRoleContainer role
A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer's share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]enhttp://www.xbrl.org/2003/role/commentaryGuidancehttp://www.xbrl.org/2003/role/link
Reversal of inventory write-downenhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Reversal of inventory write-downenhttp://www.xbrl.org/2009/role/negatedLabelhttp://www.xbrl.org/2003/role/link
The amount recognised as a reduction in the amount of inventories recognised as an expense due to the reversal of any write-down of inventories resulting from an increase in net realisable value. [Refer: Inventories; Inventory write-down]enhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link
Varude allahindluse tühistamineethttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Summa, mis kajastatakse varude kulu summa vähendamisena tingituna varude tühistatud allahindlustest, kuna varude netorealiseerimisväärtus suureneb. [Viide: varud; varude allahindlus]ethttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link
Varude allahindluse tühistamineethttp://www.xbrl.org/2009/role/negatedLabelhttp://www.xbrl.org/2003/role/link
Selle elemendi puhul tuleks tavaliselt sisestada positiivne XBRL-väärtus. Kui seda elementi kasutatakse koos viidatud liikmetega, võib olla vaja sisestada negatiivne XBRL-väärtus. [Viide: akumuleeritud kulum ja amortisatsioon [member]; akumuleeritud kulum, amortisatsioon ja väärtuse langus [member]; väärtuse akumuleeritud langus [member]; eelmise raamatupidamistava (GAAP) kohaste bilansiliste jääkmaksumuste summaarne korrigeerimine [member]; vara ülemmäära mõju [member]; IFRSidele ülemineku mõju [member]; segmentidevaheliste summade elimineerimine [member]; raha teeniva üksuse raha laekumiste (väljamaksete) finantsprognoos, mõõtmissisend [member]; raha teeniva üksuse kasumi (kahjumi) finantsprognoos, mõõtmissisend [member]; suurenemine (vähenemine) arvestusmeetodi muudatuste tõttu [member]; suurenemine (vähenemine) arvestusmeetodi muudatuste ja eelneva perioodi vigade korrigeerimise tõttu [member]; suurenemine (vähenemine) IFRSidega nõutud arvestusmeetodi muudatuste tõttu [member]; suurenemine (vähenemine) eelneva perioodi vigade korrigeerimiste tõttu [member]; suurenemine (vähenemine) IFRSi nõudest kõrvalekaldumise tõttu [member]; suurenemine (vähenemine) arvestusmeetodi vabatahtlike muudatuste tõttu [member]; olulised võrreldavad kirjed [member]; plaani varad [member]; kindlaksmääratud hüvitiste kohustuse nüüdisväärtus [member]; ümberliigitatud summa [member]; edasikindlustaja osalus kindlustuslepingutest tulenevas summas [member]; riskide hajutamise mõju [member]; omaaktsiad [member]]ethttp://www.xbrl.org/2003/role/commentaryGuidancehttp://www.xbrl.org/2003/role/link

References

NameValueRole
NameIAShttp://www.xbrl.org/2003/role/disclosureRef
Number1http://www.xbrl.org/2003/role/disclosureRef
IssueDate2021-01-01http://www.xbrl.org/2003/role/disclosureRef
Paragraph98http://www.xbrl.org/2003/role/disclosureRef
Subparagraphahttp://www.xbrl.org/2003/role/disclosureRef
URIhttp://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_98_a&doctype=Standardhttp://www.xbrl.org/2003/role/disclosureRef
URIDate2021-03-24http://www.xbrl.org/2003/role/disclosureRef
NameIAShttp://www.xbrl.org/2003/role/disclosureRef
Number2http://www.xbrl.org/2003/role/disclosureRef
IssueDate2021-01-01http://www.xbrl.org/2003/role/disclosureRef
Paragraph36http://www.xbrl.org/2003/role/disclosureRef
Subparagraphfhttp://www.xbrl.org/2003/role/disclosureRef
URIhttp://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=2&code=ifrs-tx-2021-en-r&anchor=para_36_f&doctype=Standardhttp://www.xbrl.org/2003/role/disclosureRef
URIDate2021-03-24http://www.xbrl.org/2003/role/disclosureRef

Related Parent Concepts

NameRelation TypeRole
esma_technical:NullItems
domain-memberhttp://www.esma.europa.eu/xbrl/role/ext/BlockDefaultUseOfLineItemsSegment
esma_technical:NullItems
domain-memberhttp://www.esma.europa.eu/xbrl/role/ext/BlockDefaultUseOfLineItemsScenario
ifrs-full:WritedownsReversalsOfWritedownsOfInventoriesAbstract
parent-childhttp://www.esma.europa.eu/xbrl/role/all/ias_1_role-800200
ifrs-full:DisclosureOfInventoriesExplanatory
parent-childhttp://www.esma.europa.eu/xbrl/role/all/ias_2_role-826380
ifrs-full:WritedownsReversalsOfInventories
summation-itemhttp://www.esma.europa.eu/xbrl/role/all/ias_1_role-800200

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