IndexInvestments in associates accounted for under cost model because undue cost or effort exemption is applied
| Name | InvestmentsInAssociatesAccountedForUnderCostModelBecauseUndueCostOrEffortExemptionIsApplied |
|---|---|
| Namespace | https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-smes |
| Prefix | ifrs-smes |
| Data type | xbrli:monetaryItemType |
| Period type | instant |
| Substitution Group | xbrli:item |
| Balance | debit |
| Nillable | True |
| Abstract | False |
Labels
| Text | Lang | Role | Container role |
|---|---|---|---|
| The amount of investments in associates accounted for under the cost model because the undue cost or effort exemption is applied. [Refer: Investments in associates] | en | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Investments in associates accounted for under cost model because undue cost or effort exemption is applied | en | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
References
| Name | Value | Role |
|---|---|---|
| Name | IFRS for SMEs | http://www.xbrl.org/2003/role/disclosureRef |
| IssueDate | 2022-03-24 | http://www.xbrl.org/2003/role/disclosureRef |
| Paragraph | 14.15 | http://www.xbrl.org/2003/role/disclosureRef |
| URI | https://taxonomy.ifrs.org/xifrs-link?type=SME&num=2&code=sme-tx-2022-en&anchor=para_14.15&doctype=Standard | http://www.xbrl.org/2003/role/disclosureRef |
| URIDate | 2022-03-24 | http://www.xbrl.org/2003/role/disclosureRef |
Related Parent Concepts
| Name | Relation Type | Role | |
|---|---|---|---|
 | ifrs-smes:DisclosureOfInvestmentInAssociatesExplanatory | parent-child | https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-825600 |