IndexExplanation of effect of change for biological asset for which fair value becomes reliably measurable
| Name | ExplanationOfEffectOfChangeForBiologicalAssetForWhichFairValueBecomesReliablyMeasurable |
|---|---|
| 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 effect of change for biological asset for which fair value becomes reliably measurable | en | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| The explanation of the effect of changing to fair value measurement for biological assets previously measured at their cost less any accumulated depreciation and impairment losses but for which fair value becomes reliably measurable. [Refer: Biological assets; Impairment loss] | en | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Пояснение за ефекта от промяна за биологичните активи, справедливата стойност на които не може да се оцени надеждно | bg | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Пояснението за ефекта от промяната към оценяване по справедлива стойност за биологичните активи, които по-рано са били оценявани по себестойност или цена на придобиване минус натрупаната амортизация и натрупаните загуби от обезценка, справедливата стойност на които вече може да се оцени надеждно. [вж. Биологични активи; Загуба от обезценка] | bg | 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 | 41 | http://www.xbrl.org/2003/role/disclosureRef |
| IssueDate | 2020-01-01 | http://www.xbrl.org/2003/role/disclosureRef |
| Paragraph | 56 | http://www.xbrl.org/2003/role/disclosureRef |
| Subparagraph | c | http://www.xbrl.org/2003/role/disclosureRef |
| URI | http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=41&code=ifrs-tx-2020-en-r&anchor=para_56_c&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 |