Separate [member]

NameSeparateMember
Namespacehttp://xbrl.ifrs.org/taxonomy/2018-03-16/ifrs-smes
Prefixifrs-smes
Data typenonnum:domainItemType
Period typeduration
Substitution Groupxbrli:item
BalanceNone
NillableTrue
AbstractTrue

Labels

TextLangRoleContainer role
Separate [member]enhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
This member stands for separate financial statements. Separate financial statements are those presented by a parent, an investor in an associate or a venturer in a jointly controlled entity, in which the entity could elect, in accordance with paragraphs 9.25-9.26, to account for its investments in subsidiaries, jointly-controlled entities and associates either at cost less impairment, at fair value with changes in fair value recognised in profit or loss, or using the equity method following the procedures in paragraph 14.8.enhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link

References

NameValueRole
NameIFRS for SMEshttp://www.xbrl.org/2003/role/disclosureRef
IssueDate2015-12-01http://www.xbrl.org/2003/role/disclosureRef
Paragraph9.1http://www.xbrl.org/2003/role/disclosureRef
URIhttp://eifrs.ifrs.org/eifrs/XBRL?type=SME&num=2&date=2018-03-03&anchor=para_9.1&doctype=Standardhttp://www.xbrl.org/2003/role/disclosureRef
URIDate2018-03-16http://www.xbrl.org/2003/role/disclosureRef

Related Parent Concepts

NameRelation TypeRole
ifrs-smes:ConsolidatedMember
domain-memberhttp://xbrl.ifrs.org/role/ifrs/ifrs_for_smes-dim_role-913000
ifrs-smes:ConsolidatedMember
parent-childhttp://xbrl.ifrs.org/role/ifrs/ifrs_for_smes-dim_role-913000