IndexCost of sales
| Name | CostOfSales |
|---|---|
| Namespace | http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full |
| Prefix | ifrs-full |
| Data type | xbrli:monetaryItemType |
| Period type | duration |
| Substitution Group | xbrli:item |
| Balance | debit |
| Nillable | True |
| Abstract | False |
Labels
| Text | Lang | Role | Container role |
|---|---|---|---|
| This line item should only be used to tag total 'cost of sales' amounts. It should NOT be used to tag a partial cost of sales, that is, an amount excluding specific expenses classified by an entity as cost of sales. For example, the line item should not be used to tag ‘cost of sales, excluding depreciation’ when the depreciation amount reflects an expense that the company considers part of cost of sales. | en | http://www.xbrl.org/2003/role/commentaryGuidance | http://www.xbrl.org/2003/role/link |
| Cost of sales | en | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Cost of sales | en | http://www.xbrl.org/2009/role/negatedLabel | http://www.xbrl.org/2003/role/link |
| The amount of all expenses directly or indirectly attributed to the goods or services sold. Attributed expenses include, but are not limited to, costs previously included in the measurement of inventory that has now been sold, such as depreciation and maintenance of factory buildings and equipment used in the production process, unallocated production overheads, and abnormal amounts of production costs of inventories. | en | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Müüdud toodete maksumus | et | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Kõikide müüdud kaupade või teenustega otseselt või kaudselt seotud kulude summa. Omistatavad kulud hõlmavad kulusid, mis varem sisaldusid müüdud varude mõõtmisel, näiteks tehasehoonete ja tootmisprotsessis kasutatavate seadmete amortisatsioon ja hooldus, tootmise mittesihtotstarbelised üldkulud ja varude tootmiskulude ebatavalised summad, kuid ei piirdu nendega. | et | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Müüdud toodete maksumus | et | http://www.xbrl.org/2009/role/negatedLabel | http://www.xbrl.org/2003/role/link |
| Seda kirjet tuleks kasutada ainult „müüdud toodete maksumuse“ kogusumma märgistamiseks. Seda EI tohiks kasutada selleks, et märgistada osalist müüdud toodete maksumust, st summat, mis ei sisalda üksuse poolt müüdud toodete maksumuseks liigitatud spetsiifilisi kulusid. Näiteks ei tohiks kirjet kasutada selleks, et märgistada „müüdud toodete maksumust, välja arvatud amortisatsioon“, kui amortisatsioonisumma kajastab kulu, mida äriühing peab müüdud toodete maksumuse osaks. | et | http://www.xbrl.org/2003/role/commentaryGuidance | 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 | 99 | 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_99&doctype=Standard | http://www.xbrl.org/2003/role/disclosureRef |
| URIDate | 2021-03-24 | http://www.xbrl.org/2003/role/disclosureRef |
| 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 | 103 | 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_103&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:ProfitLossAbstract | parent-child | http://www.esma.europa.eu/xbrl/role/all/ias_1_role-310000 |
| ifrs-full:GrossProfit | summation-item | http://www.esma.europa.eu/xbrl/role/all/ias_1_role-310000 |