IndexExplanation of nature of requirement in IFRS and conclusion why requirement is in conflict with objective of financial statements set out in Framework
| Name | ExplanationOfNatureOfRequirementInIFRSAndConclusionWhyRequirementIsInConflictWithFairPresentation |
|---|---|
| Namespace | http://xbrl.ifrs.org/taxonomy/2020-03-16/ifrs-full |
| Prefix | ifrs-full |
| Data type | xbrli:stringItemType |
| Period type | duration |
| Substitution Group | xbrli:item |
| Balance | None |
| Nillable | True |
| Abstract | False |
Labels
| Text | Lang | Role | Container role |
|---|---|---|---|
| Explanation of nature of requirement in IFRS and conclusion why requirement is in conflict with objective of financial statements set out in Framework | en | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| The explanation of the title of the IFRS in question, the nature of the requirement and the reason why management has concluded that complying with the requirement is so misleading in the circumstances that it conflicts with the objective of financial statements set out in the Conceptual Framework. | en | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Spjegazzjoni tan-natura tar-rekwiżit fl-IFRS u konklużjoni għaliex ir-rekwiżit huwa f’kunflitt mal-objettiv tar-rapporti finanzjarji stabbiliti fil-Qafas | mt | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| L-ispjegazzjoni tat-titolu tal-IFRS inkwistjoni, tan-natura tar-rekwiżit u tar-raġuni għaliex il-maniġment ikkonkluda li l-konformità mar-rekwiżit hija tant qarrieqa fiċ-ċirkostanzi li tkun konfliġġenti mal-objettiv tar-rapporti finanzjarji kif stabbilit fil-Qafas Kunċettwali. | mt | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
References
| Name | Value | Role |
|---|---|---|
| Name | IAS | http://www.xbrl.org/2003/role/disclosureRef |
| Number | 1 | http://www.xbrl.org/2003/role/disclosureRef |
| IssueDate | 2020-01-01 | http://www.xbrl.org/2003/role/disclosureRef |
| Paragraph | 23 | http://www.xbrl.org/2003/role/disclosureRef |
| Subparagraph | a | http://www.xbrl.org/2003/role/disclosureRef |
| URI | http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_23_a&doctype=Standard | http://www.xbrl.org/2003/role/disclosureRef |
| URIDate | 2020-01-01 | http://www.xbrl.org/2003/role/disclosureRef |
Related Parent Concepts
| Name | Relation Type | Role | |
|---|---|---|---|
 | esma_technical:NullItems | domain-member | http://www.esma.europa.eu/xbrl/role/ext/BlockDefaultUseOfLineItemsSegment |
| esma_technical:NullItems | domain-member | http://www.esma.europa.eu/xbrl/role/ext/BlockDefaultUseOfLineItemsScenario |
| ifrs-full:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory | parent-child | http://www.esma.europa.eu/xbrl/role/all/ias_1_role-810000 |