Taxonomy Viewer


	Browse through 12,486,109 XBRL objects!
	Taxonomy Viewer
	Home	Info	Statistics	Feedback	XBRL Model Project

Index

Disclosure of changes in accounting policies, accounting estimates and errors [text block]

Name	DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory
Namespace	https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-smes
Prefix	ifrs-smes
Data type	dtr-types:textBlockItemType
Period type	duration
Substitution Group	xbrli:item
Balance	None
Nillable	True
Abstract	False

Labels

Text	Lang	Role	Container role
The entire disclosure for changes in accounting policies, accounting estimates and errors.	en	http://www.xbrl.org/2003/role/documentation	http://www.xbrl.org/2003/role/link
Disclosure of changes in accounting policies, accounting estimates and errors [text block]	en	http://www.xbrl.org/2003/role/label	http://www.xbrl.org/2003/role/link

References

Name	Value	Role
Name	IFRS for SMEs	http://www.xbrl.org/2003/role/disclosureRef
IssueDate	2022-03-24	http://www.xbrl.org/2003/role/disclosureRef
Section	10	http://www.xbrl.org/2003/role/disclosureRef
Subsection	Scope of this section	http://www.xbrl.org/2003/role/disclosureRef
URI	https://taxonomy.ifrs.org/xifrs-link?type=SME&num=2&code=sme-tx-2022-en&doctype=Standard&dita_xref=IFRS for SMES_g10.1-10.1__IFRS_FOR_SMES_g10.1-10.1_TI	http://www.xbrl.org/2003/role/disclosureRef
URIDate	2022-03-24	http://www.xbrl.org/2003/role/disclosureRef

Related Child Concepts

	Name	Relation Type	Role
	Disclosure of initial application of amendment to IFRS for SMEs [text block] `ifrs-smes:DescriptionOfInitialApplicationOfStandardsOrInterpretations`	parent-child	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-811000
	Disclosure of voluntary change in accounting policy [text block] `ifrs-smes:DescriptionOfVoluntaryChangeInAccountingPolicy`	parent-child	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-811000
	Explanation of reason why it is impracticable to determine amounts of adjustments related to change in accounting policy `ifrs-smes:ExplanationOfReasonWhyItIsImpracticableToDetermineAmountsOfAdjustmentsRelatedToChangeInAccountingPolicy`	parent-child	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-811000
	Disclosure of changes in accounting estimates [text block] `ifrs-smes:DisclosureOfChangesInAccountingEstimatesExplanatory`	parent-child	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-811000
	Description of nature of accounting errors in prior periods [text block] `ifrs-smes:DescriptionOfNatureAmountAndCorrectionOfAccountingErrorsInPriorPeriodsEstimate`	parent-child	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-811000
	Explanation of reason why it is impracticable to determine amounts for correction related to prior period errors `ifrs-smes:ExplanationOfReasonWhyItIsImpracticableToDetermineAmountsForCorrectionRelatedToPriorPeriodErrors`	parent-child	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-811000