| Name | IAS | http://www.xbrl.org/2003/role/exampleRef |
| Number | 41 | http://www.xbrl.org/2003/role/exampleRef |
| IssueDate | 2017-01-01 | http://www.xbrl.org/2003/role/exampleRef |
| Paragraph | 51 | http://www.xbrl.org/2003/role/exampleRef |
| URI | http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=41&date=2017-03-01&anchor=para_51&doctype=Standard | http://www.xbrl.org/2003/role/exampleRef |
| URIDate | 2017-03-09 | http://www.xbrl.org/2003/role/exampleRef |
| Name | IAS | http://www.xbrl.org/2003/role/exampleRef |
| Number | 41 | http://www.xbrl.org/2003/role/exampleRef |
| IssueDate | 2017-01-01 | http://www.xbrl.org/2003/role/exampleRef |
| Section | Example 1 XYZ Dairy Ltd | http://www.xbrl.org/2003/role/exampleRef |
| URI | http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=41&date=2017-03-01&anchor=sect_Example1XYZDairyLtd&doctype=Illustrative%20Examples | http://www.xbrl.org/2003/role/exampleRef |
| URIDate | 2017-03-09 | http://www.xbrl.org/2003/role/exampleRef |