IndexExplanation of nature of requirement in IFRS and conclusion why requirement is in conflict with objective of financial statements set out in Framework
| Name | ExplanationOfNatureOfRequirementInIFRSAndConclusionWhyRequirementIsInConflictWithFairPresentation |
|---|---|
| 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 nature of requirement in IFRS and conclusion why requirement is in conflict with objective of financial statements set out in Framework | en | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| The explanation of the title of the IFRS in question, the nature of the requirement and the reason why management has concluded that complying with the requirement is so misleading in the circumstances that it conflicts with the objective of financial statements set out in the Conceptual Framework. | en | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Пояснение за естеството на дадено изискване на МСФО и заключението, че това изискване противоречи на целта на финансовите отчети, заложена в рамката | bg | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Оповестяване на заглавието на въпросния МСФО, естеството на изискването и причините, поради които ръководството е стигнало до извода, че спазването на изискването е толкова подвеждащо при дадените обстоятелства, че противоречи на целта на финансовите отчети, заложена в концептуалната рамка. | 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 | 1 | http://www.xbrl.org/2003/role/disclosureRef |
| IssueDate | 2020-01-01 | http://www.xbrl.org/2003/role/disclosureRef |
| Paragraph | 23 | http://www.xbrl.org/2003/role/disclosureRef |
| Subparagraph | a | http://www.xbrl.org/2003/role/disclosureRef |
| URI | http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_23_a&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 |
| ifrs-full:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory | parent-child | http://www.esma.europa.eu/xbrl/role/all/ias_1_role-810000 |