Taxonomy Viewer

Arc name	presentationArc
Arc role	http://www.xbrl.org/2003/arcrole/parent-child
Link role	urn:rj:linkrole:annual-reporting-guidelines-a3

Concept	Order
A3 - Changes in accounting policies, changes in accounting estimates and prior period errors `rj-abstr:AnnualReportingGuidelinesA3Title`
Description of the significance of the change in accounting policy if it is not practically possible to quantify the effect `rj-i:ChangeAccountingPoliciesNotPossibleToQuantifyDescription`	1
Disclosure of changes in accounting policies `jenv-bw2-i:ChangeAccountingPoliciesDisclosure`	2
Description of the method of processing the effects of the change in accounting policies `rj-i:ChangeAccountingPoliciesMethodProcessingDescription`	3
Description of the meaning of the system change for capital and result `jenv-bw2-i:ChangeAccountingPoliciesEffectOnEquityAndResultsDescription`	4
Description of the effect of the change in accounting policies on individual items `rj-i:ChangeAccountingPoliciesEffectOnIndividualItemsDescription`	5
Description of the reason for change in accounting policies `jenv-bw2-i:ChangeAccountingPoliciesDescription`	6
Disclosure of prior period errors `rj-i:PriorPeriodErrorsDisclosure`	7
Description of the effect of the correction of the material error `rj-i:PriorPeriodErrorsCorrectionEffectDescription`	8
Description of nature and extent of the material error `rj-i:PriorPeriodErrorsNatureAndExtentDescription`	9