Taxonomy Viewer

Disclosure of notes and other explanatory information [text block]

Labels

References

Related Child Concepts

Related Parent Concepts

Name	DisclosureOfNotesAndOtherExplanatoryInformationExplanatory
Namespace	http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-smes
Prefix	ifrs-smes
Data type	nonnum:textBlockItemType
Period type	duration
Substitution Group	xbrli:item
Balance	None
Nillable	True
Abstract	False

Text	Lang	Role	Container role
Disclosure of notes and other explanatory information [text block]	en	http://www.xbrl.org/2003/role/label	http://www.xbrl.org/2003/role/link

Name	Value	Role
Name	IFRS for SMEs	http://www.xbrl.org/2003/role/disclosureRef
IssueDate	2015-12-01	http://www.xbrl.org/2003/role/disclosureRef
Paragraph	3.17	http://www.xbrl.org/2003/role/disclosureRef
Subparagraph	e	http://www.xbrl.org/2003/role/disclosureRef
URI	http://eifrs.ifrs.org/eifrs/XBRL?type=SME&num=2&date=2018-03-03&anchor=para_3.17_e&doctype=Standard	http://www.xbrl.org/2003/role/disclosureRef
URIDate	2021-03-24	http://www.xbrl.org/2003/role/disclosureRef

Name	Relation Type	Role
Disclosure of binding sale agreement for major disposal of assets or group of assets and liabilities [text block] `ifrs-smes:DisclosureOfPlanToSellNoncurrentAssetOrDisposalGroupExplanatory`	parent-child	http://xbrl.cipc.co.za/taxonomy/role/800.500
Disclosure of biological assets [text block] `ifrs-smes:DisclosureOfBiologicalAssetsExplanatory`	parent-child	http://xbrl.cipc.co.za/taxonomy/role/800.500
Disclosure of business combinations [text block] `ifrs-smes:DisclosureOfBusinessCombinationsExplanatory`	parent-child	http://xbrl.cipc.co.za/taxonomy/role/800.500
Disclosure of cash flow statement [text block] `ifrs-smes:DisclosureOfCashFlowStatementExplanatory`	parent-child	http://xbrl.cipc.co.za/taxonomy/role/800.500
Disclosure of changes in accounting policies, accounting estimates and errors [text block] `ifrs-smes:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory`	parent-child	http://xbrl.cipc.co.za/taxonomy/role/800.500
Disclosure of consolidated, separate and combined financial statements [text block] `ifrs-smes:DisclosureOfConsolidatedSeparateAndCombinedFinancialStatementsExplanatory`	parent-child	http://xbrl.cipc.co.za/taxonomy/role/800.500
Disclosure of effect of changes in foreign exchange rates [text block] `ifrs-smes:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory`	parent-child	http://xbrl.cipc.co.za/taxonomy/role/800.500
Disclosure of employee benefits [text block] `ifrs-smes:DisclosureOfEmployeeBenefitsExplanatory`	parent-child	http://xbrl.cipc.co.za/taxonomy/role/800.500
Disclosure of events after reporting period [text block] `ifrs-smes:DisclosureOfEventsAfterReportingPeriodExplanatory`	parent-child	http://xbrl.cipc.co.za/taxonomy/role/800.500
Disclosure of financial instruments [text block] `ifrs-smes:DisclosureOfFinancialInstrumentsExplanatory`	parent-child	http://xbrl.cipc.co.za/taxonomy/role/800.500
Disclosure of first-time adoption [text block] `ifrs-smes:DisclosureOfFirstTimeAdoptionExplanatory`	parent-child	http://xbrl.cipc.co.za/taxonomy/role/800.500
Disclosure of government grants [text block] `ifrs-smes:DisclosureOfGovernmentGrantsExplanatory`	parent-child	http://xbrl.cipc.co.za/taxonomy/role/800.500
Disclosure of hyperinflationary reporting [text block] `ifrs-smes:DisclosureOfHyperinflationaryReportingExplanatory`	parent-child	http://xbrl.cipc.co.za/taxonomy/role/800.500
Disclosure of impairment of assets [text block] `ifrs-smes:DisclosureOfImpairmentOfAssetsExplanatory`	parent-child	http://xbrl.cipc.co.za/taxonomy/role/800.500
Disclosure of income tax [text block] `ifrs-smes:DisclosureOfIncomeTaxExplanatory`	parent-child	http://xbrl.cipc.co.za/taxonomy/role/800.500
Disclosure of intangible assets [text block] `ifrs-smes:DisclosureOfIntangibleAssetsExplanatory`	parent-child	http://xbrl.cipc.co.za/taxonomy/role/800.500
Disclosure of interests in joint ventures [text block] `ifrs-smes:DisclosureOfInterestsInJointVenturesExplanatory`	parent-child	http://xbrl.cipc.co.za/taxonomy/role/800.500
Disclosure of inventories [text block] `ifrs-smes:DisclosureOfInventoriesExplanatory`	parent-child	http://xbrl.cipc.co.za/taxonomy/role/800.500
Disclosure of investment in associates [text block] `ifrs-smes:DisclosureOfInvestmentInAssociatesExplanatory`	parent-child	http://xbrl.cipc.co.za/taxonomy/role/800.500
Disclosure of investment property at fair value through profit or loss [text block] `ifrs-smes:DisclosureOfInvestmentPropertyExplanatory`	parent-child	http://xbrl.cipc.co.za/taxonomy/role/800.500
Disclosure of leases [text block] `ifrs-smes:DisclosureOfLeasesExplanatory`	parent-child	http://xbrl.cipc.co.za/taxonomy/role/800.500
Disclosure of other provisions, contingent liabilities and contingent assets [text block] `ifrs-smes:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory`	parent-child	http://xbrl.cipc.co.za/taxonomy/role/800.500
Disclosure of property, plant and equipment and investment property at cost less accumulated depreciation and impairment [text block] `ifrs-smes:DisclosureOfPropertyPlantAndEquipmentExplanatory`	parent-child	http://xbrl.cipc.co.za/taxonomy/role/800.500
Disclosure of recognised revenue from construction contracts [text block] `ifrs-smes:DisclosureOfRecognisedRevenueFromConstructionContractsExplanatory`	parent-child	http://xbrl.cipc.co.za/taxonomy/role/800.500
Disclosure of related party [text block] `ifrs-smes:DisclosureOfRelatedPartyExplanatory`	parent-child	http://xbrl.cipc.co.za/taxonomy/role/800.500
Disclosure of revenue [text block] `ifrs-smes:DisclosureOfRevenueExplanatory`	parent-child	http://xbrl.cipc.co.za/taxonomy/role/800.500
Disclosure of share capital, reserves and other equity interest [text block] `ifrs-smes:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory`	parent-child	http://xbrl.cipc.co.za/taxonomy/role/800.500
Disclosure of share-based payment arrangements [text block] `ifrs-smes:DisclosureOfSharebasedPaymentArrangementsExplanatory`	parent-child	http://xbrl.cipc.co.za/taxonomy/role/800.500
Name of reporting entity or other means of identification `ifrs-smes:NameOfReportingEntityOrOtherMeansOfIdentification`	parent-child	http://xbrl.cipc.co.za/taxonomy/role/800.700
Domicile of entity `ifrs-smes:DomicileOfEntity`	parent-child	http://xbrl.cipc.co.za/taxonomy/role/800.700
Legal form of entity `ifrs-smes:LegalFormOfEntity`	parent-child	http://xbrl.cipc.co.za/taxonomy/role/800.700
Country of incorporation `ifrs-smes:CountryOfIncorporation`	parent-child	http://xbrl.cipc.co.za/taxonomy/role/800.700
Address of entity's registered office `ifrs-smes:AddressOfRegisteredOfficeOfEntity`	parent-child	http://xbrl.cipc.co.za/taxonomy/role/800.700
Principal place of business `ifrs-smes:PrincipalPlaceOfBusiness`	parent-child	http://xbrl.cipc.co.za/taxonomy/role/800.700
Description of nature of entity's operations and principal activities `ifrs-smes:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities`	parent-child	http://xbrl.cipc.co.za/taxonomy/role/800.700
Name of parent entity `ifrs-smes:NameOfParentEntity`	parent-child	http://xbrl.cipc.co.za/taxonomy/role/800.700
Name of ultimate parent of group `ifrs-smes:NameOfUltimateParentOfGroup`	parent-child	http://xbrl.cipc.co.za/taxonomy/role/800.700
Statement of compliance with IFRS for SMEs [text block] `ifrs-smes:StatementOfIFRSCompliance`	parent-child	http://xbrl.cipc.co.za/taxonomy/role/800.700
Management conclusion on fair presentation as consequence of departure `ifrs-smes:ManagementConclusionOnFairPresentationAsConsequenceOfDeparture`	parent-child	http://xbrl.cipc.co.za/taxonomy/role/800.700
Explanation of departure from IFRS for SMEs `ifrs-smes:ExplanationOfDepartureFromIFRS`	parent-child	http://xbrl.cipc.co.za/taxonomy/role/800.700
Explanation of nature of requirement in IFRS for SMEs and conclusion why requirement is in conflict with objective of financial statements `ifrs-smes:ExplanationOfNatureOfRequirementInIFRSAndConclusionWhyRequirementIsInConflictWithFairPresentation`	parent-child	http://xbrl.cipc.co.za/taxonomy/role/800.700
Explanation of adjustments that would be necessary to achieve fair presentation `ifrs-smes:ExplanationOfAdjustmentsThatWouldBeNecessaryToAchieveFairPresentation`	parent-child	http://xbrl.cipc.co.za/taxonomy/role/800.700
Disclosure of uncertainties of entity's ability to continue as going concern [text block] `ifrs-smes:DescriptionOfUncertaintiesOfEntitysAbilityToContinueAsGoingConcern`	parent-child	http://xbrl.cipc.co.za/taxonomy/role/800.700
Explanation of fact and basis for preparation of financial statements when not going concern basis `ifrs-smes:ExplanationOfFactAndBasisForPreparationOfFinancialStatementsWhenNotGoingConcernBasis`	parent-child	http://xbrl.cipc.co.za/taxonomy/role/800.700
Explanation of why entity not regarded as going concern `ifrs-smes:ExplanationWhyFinancialStatementsNotPreparedOnGoingConcernBasis`	parent-child	http://xbrl.cipc.co.za/taxonomy/role/800.700
Description of reason for using longer or shorter reporting period `ifrs-smes:DescriptionOfReasonForUsingLongerOrShorterReportingPeriod`	parent-child	http://xbrl.cipc.co.za/taxonomy/role/800.700
Description of fact that amounts presented in financial statements are not entirely comparable `ifrs-smes:DescriptionOfReasonWhyFinancialStatementsAreNotEntirelyComparable`	parent-child	http://xbrl.cipc.co.za/taxonomy/role/800.700
Disclosure of reclassifications or changes in presentation [text block] `ifrs-smes:DisclosureOfReclassificationsOrChangesInPresentationExplanatory`	parent-child	http://xbrl.cipc.co.za/taxonomy/role/800.700
Description of reason why reclassification of comparative amounts is impracticable `ifrs-smes:DescriptionOfReasonWhyReclassificationOfComparativeAmountsIsImpracticable`	parent-child	http://xbrl.cipc.co.za/taxonomy/role/800.700
Disclosure of summary of significant accounting policies [text block] `ifrs-smes:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory`	parent-child	http://xbrl.cipc.co.za/taxonomy/role/800.700
Explanation of sources of estimation uncertainty with significant risk of causing material adjustment `ifrs-smes:ExplanationOfAssumptionAboutFutureWithSignificantRiskOfResultingInMaterialAdjustments`	parent-child	http://xbrl.cipc.co.za/taxonomy/role/800.700
Disclosure of assets and liabilities with significant risk of material adjustment [text block] `ifrs-smes:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentExplanatory`	parent-child	http://xbrl.cipc.co.za/taxonomy/role/800.700
Statement that fair value of assets other than cash to be distributed to owners cannot be measured reliably without undue cost or effort `ifrs-smes:StatementThatFairValueOfAssetsOtherThanCashToBeDistributedToOwnersCannotBeMeasuredReliablyWithoutUndueCostOrEffort`	parent-child	http://xbrl.cipc.co.za/taxonomy/role/800.700
Description of reasons why reliable fair value measurement of assets other than cash to be distributed to owners would involve undue cost or effort `ifrs-smes:DescriptionOfReasonsWhyReliableFairValueMeasurementOfAssetsOtherThanCashToBeDistributedToOwnersWouldInvolveUndueCostOrEffort`	parent-child	http://xbrl.cipc.co.za/taxonomy/role/800.700

Browse through 12,486,109 XBRL objects!

Taxonomy Viewer

Statistics

XBRL Model Project

	Name	Relation Type	Role
	Disclosure of general information about financial statements [text block] `ifrs-smes:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory`	parent-child	http://xbrl.cipc.co.za/taxonomy/role/100.000
	Dimensional qualification for line items [line items] `cipc-ca:DimensionalQualificationForLineItemsLineItems`	domain-member	http://xbrl.cipc.co.za/taxonomy/role/dimensions/999.999/DimensionalQualificationForLineItems