IndexExplanation of adjustments that would be necessary to achieve fair presentation
| Name | ExplanationOfAdjustmentsThatWouldBeNecessaryToAchieveFairPresentation |
|---|---|
| Namespace | http://xbrl.ifrs.org/taxonomy/2019-03-27/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 |
|---|---|---|---|
| Explanation of adjustments that would be necessary to achieve fair presentation | en | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| The explanation of the adjustments to items in the financial statements that management has concluded would be necessary to achieve a fair presentation in circumstances in which management concludes that compliance with a requirement in IFRS for SMEs would be so misleading that it would conflict with the objective of financial statements set out in section 2 of IFRS for SMEs, but the relevant regulatory framework prohibits departure from the requirement. | 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 | 3.7 | 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-2019-en&anchor=para_3.7_b&doctype=Standard | http://www.xbrl.org/2003/role/disclosureRef |
| URIDate | 2019-03-27 | http://www.xbrl.org/2003/role/disclosureRef |
Related Parent Concepts
| Name | Relation Type | Role | |
|---|---|---|---|
 | ifrs-smes:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory | parent-child | http://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2019-03-27_role-810000 |