IndexDeferred tax expense (income) arising from write-down or reversal of write-down of deferred tax asset
| Name | DeferredTaxExpenseArisingFromWritedownOrReversalOfWritedownOfDeferredTaxAsset |
|---|---|
| Namespace | https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-smes |
| Prefix | ifrs-smes |
| Data type | xbrli:monetaryItemType |
| Period type | duration |
| Substitution Group | xbrli:item |
| Balance | debit |
| Nillable | True |
| Abstract | False |
Labels
| Text | Lang | Role | Container role |
|---|---|---|---|
| Deferred tax expense (income) arising from write-down or reversal of write-down of deferred tax asset | en | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| The amount of deferred tax expense (income) arising from the write-down, or reversal of a previous write-down, of a deferred tax asset. [Refer: Deferred tax assets] | en | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
References
| Name | Value | Role |
|---|---|---|
| Name | IFRS for SMEs | http://www.xbrl.org/2003/role/exampleRef |
| IssueDate | 2022-03-24 | http://www.xbrl.org/2003/role/exampleRef |
| Paragraph | 29.39 | http://www.xbrl.org/2003/role/exampleRef |
| Subparagraph | g | http://www.xbrl.org/2003/role/exampleRef |
| URI | https://taxonomy.ifrs.org/xifrs-link?type=SME&num=2&code=sme-tx-2022-en&anchor=para_29.39_g&doctype=Standard | http://www.xbrl.org/2003/role/exampleRef |
| URIDate | 2022-03-24 | http://www.xbrl.org/2003/role/exampleRef |
Related Parent Concepts
| Name | Relation Type | Role | |
|---|---|---|---|
 | ifrs-smes:IncomeTaxExpenseContinuingOperations | summation-item | https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-835110 |
| ifrs-smes:MajorComponentsOfTaxExpenseIncomeAbstract | parent-child | https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-835110 |