Explanation of departure from IFRS

NameExplanationOfDepartureFromIFRS
Namespacehttp://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full
Prefixifrs-full
Data typexbrli:stringItemType
Period typeduration
Substitution Groupxbrli:item
BalanceNone
NillableTrue
AbstractFalse

Labels

TextLangRoleContainer role
Explanation of departure from IFRSenhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
The explanation of the entity's departure from an IFRS, disclosing that it has complied with applicable IFRSs except that it has departed from a particular requirement to achieve a fair presentation. This includes the disclosure of the title of the IFRS from which the entity has departed, the nature of the departure (including the treatment that the IFRS would require), the reason why that treatment would be so misleading in the circumstances that it would conflict with the objective of financial statements set out in the Conceptual Framework, and the treatment adopted. [Refer: IFRSs [member]]enhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link
Vysvetlenie odklonu od IFRSskhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Vysvetlenie odchýlenia účtovnej jednotky od požiadaviek štandardu IFRS so zverejnením, že splnila požiadavky príslušných IFRS, s výnimkou odchýlenia od určitej požiadavky s cieľom dosiahnuť vernú prezentáciu. K tomu patrí aj zverejnenie názvu IFRS, od ktorého sa účtovná jednotka odchýlila, povahu odchýlenia (vrátane postupu, ktorý by sa požadoval na základe IFRS), dôvod, prečo by bol tento postup za daných okolností natoľko zavádzajúci, že by bol v rozpore s cieľom účtovnej závierky ustanoveným v Koncepčnom rámci, a prijatý postup. [Odkaz: Štandardy IFRS [member]]skhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link

References

NameValueRole
NameIAShttp://www.xbrl.org/2003/role/disclosureRef
Number1http://www.xbrl.org/2003/role/disclosureRef
IssueDate2021-01-01http://www.xbrl.org/2003/role/disclosureRef
Paragraph20http://www.xbrl.org/2003/role/disclosureRef
Subparagraphbhttp://www.xbrl.org/2003/role/disclosureRef
URIhttp://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_20_b&doctype=Standardhttp://www.xbrl.org/2003/role/disclosureRef
URIDate2021-03-24http://www.xbrl.org/2003/role/disclosureRef
NameIAShttp://www.xbrl.org/2003/role/disclosureRef
Number1http://www.xbrl.org/2003/role/disclosureRef
IssueDate2021-01-01http://www.xbrl.org/2003/role/disclosureRef
Paragraph20http://www.xbrl.org/2003/role/disclosureRef
Subparagraphchttp://www.xbrl.org/2003/role/disclosureRef
URIhttp://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_20_c&doctype=Standardhttp://www.xbrl.org/2003/role/disclosureRef
URIDate2021-03-24http://www.xbrl.org/2003/role/disclosureRef

Related Parent Concepts

NameRelation TypeRole
esma_technical:NullItems
domain-memberhttp://www.esma.europa.eu/xbrl/role/ext/BlockDefaultUseOfLineItemsSegment
esma_technical:NullItems
domain-memberhttp://www.esma.europa.eu/xbrl/role/ext/BlockDefaultUseOfLineItemsScenario