IndexStatement that lessee uses practical expedients when applying IFRS 16 retrospectively to leases classified as operating leases applying IAS 17
| Name | StatementThatLesseeUsesPracticalExpedientsWhenApplyingIFRS16RetrospectivelyToLeasesClassifiedAsOperatingLeasesApplyingIAS17 |
|---|---|
| Namespace | http://xbrl.ifrs.org/taxonomy/2021-03-24/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 |
|---|---|---|---|
| Statement that lessee uses practical expedients when applying IFRS 16 retrospectively to leases classified as operating leases applying IAS 17 | en | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| The statement that the lessee uses one or more of the specified practical expedients in paragraph C10 of IFRS 16 when applying IFRS 16 retrospectively in accordance with paragraph C5(b) to leases classified as operating leases applying IAS 17. | en | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Dikjarazzjoni li l-lokatarju juża l-espedjenti prattiċi meta japplika l-IFRS 16 b’mod retrospettiv għal-lokazzjonijiet ikklassifikati bħala lokazzjonijiet operatorji bl-applikazzjoni tal-IAS 17 | mt | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Id-dikjarazzjoni li l-lokatarju juża wieħed jew aktar mill-espedjenti prattiċi deżinjati stabbiliti fil-paragrafu C10 tal-IFRS 16 meta japplika l-IFRS 16 b’mod retrospettiv f’konformità mal-paragrafu C5(b) għal-lokazzjonijiet ikklassifikati bħala lokazzjonijiet operatorji bl-applikazzjoni tal-IAS 17. | mt | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
References
| Name | Value | Role |
|---|---|---|
| Name | IFRS | http://www.xbrl.org/2003/role/disclosureRef |
| Number | 16 | http://www.xbrl.org/2003/role/disclosureRef |
| IssueDate | 2021-01-01 | http://www.xbrl.org/2003/role/disclosureRef |
| Paragraph | C13 | http://www.xbrl.org/2003/role/disclosureRef |
| URI | http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2021-en-r&anchor=para_C13&doctype=Appendix&subtype=C | http://www.xbrl.org/2003/role/disclosureRef |
| URIDate | 2021-03-24 | 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:DisclosureOfLeasesExplanatory | parent-child | http://www.esma.europa.eu/xbrl/role/all/ifrs_16_role-832610 |