IndexDescription of accounting policy for recognising in profit or loss difference between fair value at initial recognition and transaction price [text block]
| Name | DescriptionOfAccountingPolicyForRecognisingDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueExplanatory |
|---|---|
| Namespace | http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full |
| Prefix | ifrs-full |
| Data type | nonnum:textBlockItemType |
| Period type | duration |
| Substitution Group | xbrli:item |
| Balance | None |
| Nillable | True |
| Abstract | False |
Labels
| Text | Lang | Role | Container role |
|---|---|---|---|
| Description of accounting policy for recognising in profit or loss difference between fair value at initial recognition and transaction price [text block] | en | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| The description of the entity's accounting policy for recognising in profit or loss the difference between the fair value at initial recognition and the transaction price to reflect a change in factors (including time) that market participants would take into account when pricing the asset or liability. [Refer: Financial instruments, class [member]] | en | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Descripción de la política contable para el reconocimiento en el resultado de la diferencia entre el valor razonable en el reconocimiento inicial y el precio de la transacción [text block] | es | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| La descripción de la política contable de la entidad a efectos de reconocer en el resultado del ejercicio la diferencia entre el valor razonable en el reconocimiento inicial y el precio de la transacción para reflejar los cambios en los factores (incluido el tiempo) que los participantes en el mercado tendrían en cuenta al fijar el precio del activo o pasivo. [Referencia: Instrumentos financieros, clase [member]] | es | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
References
| Name | Value | Role |
|---|---|---|
| Name | IFRS | http://www.xbrl.org/2003/role/disclosureRef |
| Number | 7 | http://www.xbrl.org/2003/role/disclosureRef |
| IssueDate | 2021-01-01 | http://www.xbrl.org/2003/role/disclosureRef |
| Paragraph | 28 | 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=IFRS&num=7&code=ifrs-tx-2021-en-r&anchor=para_28_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 | |
|---|---|---|---|
 | ifrs-full:DisclosureOfFinancialInstrumentsLineItems | domain-member | http://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390d |
| 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 |
| esef_cor:NotesAccountingPoliciesAndMandatoryTags | parent-child | http://www.esma.europa.eu/xbrl/role/all/esef_role-000000 |
| ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory | parent-child | http://www.esma.europa.eu/xbrl/role/all/ias_1_role-800600 |
| ifrs-full:DisclosureOfFinancialInstrumentsLineItems | parent-child | http://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390 |