IndexDescription of reason why entity is resuming application of IFRS for SMEs
| Name | DescriptionOfReasonWhyEntityIsResumingApplicationOfIFRSForSMEs |
|---|---|
| Namespace | http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-smes |
| Prefix | ifrs-smes |
| Data type | xbrli:stringItemType |
| Period type | duration |
| Substitution Group | xbrli:item |
| Balance | None |
| Nillable | True |
| Abstract | False |
Labels
| Text | Lang | Role | Container role |
|---|---|---|---|
| Description of reason why entity is resuming application of IFRS for SMEs | en | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| The description of the reason why an entity that has applied IFRS for SMEs in a previous reporting period, but whose most recent previous annual financial statements did not contain an explicit and unreserved statement of compliance with IFRS for SMEs, is resuming application of IFRS for SMEs. | en | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
References
| Name | Value | Role |
|---|---|---|
| Name | IFRS for SMEs | http://www.xbrl.org/2003/role/disclosureRef |
| IssueDate | 2015-12-01 | http://www.xbrl.org/2003/role/disclosureRef |
| Paragraph | 35.12A | http://www.xbrl.org/2003/role/disclosureRef |
| Subparagraph | b | http://www.xbrl.org/2003/role/disclosureRef |
| URI | http://eifrs.ifrs.org/eifrs/xifrs-link?type=SME&num=2&code=sme-tx-2021-en&anchor=para_35.12A_b&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 | |
|---|---|---|---|
 | ifrs-smes:DisclosureOfFirstTimeAdoptionExplanatory | parent-child | http://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2021-03-24_role-819100 |