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/2021-03-24/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 |
| TFAS nustatyto reikalavimo pobūdžio ir išvados, kodėl reikalavimas prieštarauja gairėse apibrėžtam finansinių ataskaitų tikslui, paaiškinimas | lt | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Paaiškinamas atitinkamo TFAS pavadinimas, reikalavimo pobūdis ir priežastis, kodėl vadovybė nutarė, kad minėto reikalavimo laikymasis esamomis aplinkybėmis yra toks klaidinantis, kad prieštarauja konceptualiose gairėse apibrėžtam finansinių ataskaitų tikslui. | lt | 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 | 2021-01-01 | 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-2021-en-r&anchor=para_23_a&doctype=Standard | http://www.xbrl.org/2003/role/disclosureRef |
| URIDate | 2021-03-24 | 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 |