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Summary of significant accounting policies

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Name	SummaryOfSignificantAccountingsPoliciesTitle
Namespace	http://www.nltaxonomie.nl/nt17/kvk/20221214.a/presentation/kvk-ifrs-smes-abstracts
Prefix	kvk-ifrs-smes-abstr
Data type	xbrli:stringItemType
Period type	duration
Substitution Group	sbr:presentationItem
Balance	None
Nillable	False
Abstract	True

Text	Lang	Role	Container role
Summary of significant accounting policies	en	http://www.xbrl.org/2003/role/label	http://www.xbrl.org/2003/role/link
Samenvatting van de belangrijkste grondslagen voor financiële verslaggeving	nl	http://www.xbrl.org/2003/role/label	http://www.xbrl.org/2003/role/link

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Name	Relation Type	Role
Disclosure of summary of significant accounting policies [text block] `ifrs-smes:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory`	parent-child	urn:kvk:linkrole:notes-accounting-policies-ifrs-smes
Explanation of measurement bases used in preparing financial statements [text block] `ifrs-smes:ExplanationOfMeasurementBasesUsedInPreparingFinancialStatements`	parent-child	urn:kvk:linkrole:notes-accounting-policies-ifrs-smes
Description of other accounting policies relevant to understanding of financial statements [text block] `ifrs-smes:DescriptionOfOtherAccountingPoliciesRelevantToUnderstandingOfFinancialStatements`	parent-child	urn:kvk:linkrole:notes-accounting-policies-ifrs-smes
Explanation of management judgements in applying entity's accounting policies with significant effect on recognised amounts `ifrs-smes:ExplanationOfManagementJudgementsInApplyingEntitysAccountingPoliciesWithSignificantEffectOnRecognisedAmounts`	parent-child	urn:kvk:linkrole:notes-accounting-policies-ifrs-smes
Description of basis for preparing and presenting information not required by IFRS for SMEs `ifrs-smes:DescriptionOfBasisForPreparingAndPresentingInformationNotRequiredByIFRSForSMEs`	parent-child	urn:kvk:linkrole:notes-accounting-policies-ifrs-smes
Description of accounting policy for recognising actuarial gains and losses [text block] `ifrs-smes:DescriptionOfAccountingPolicyForDefinedBenefitPlans`	parent-child	urn:kvk:linkrole:notes-accounting-policies-ifrs-smes
Description of accounting policy for investment in associates [text block] `ifrs-smes:DescriptionOfAccountingPolicyForInvestmentInAssociates`	parent-child	urn:kvk:linkrole:notes-accounting-policies-ifrs-smes
Description of accounting policy for investments in joint ventures [text block] `ifrs-smes:DescriptionOfAccountingPolicyForInvestmentsInJointVentures`	parent-child	urn:kvk:linkrole:notes-accounting-policies-ifrs-smes
Description of accounting policy for measuring inventories [text block] `ifrs-smes:DescriptionOfAccountingPolicyForMeasuringInventories`	parent-child	urn:kvk:linkrole:notes-accounting-policies-ifrs-smes
Description of accounting policy for recognition of revenue [text block] `ifrs-smes:DescriptionOfAccountingPolicyForRecognitionOfRevenue`	parent-child	urn:kvk:linkrole:notes-accounting-policies-ifrs-smes
Disclosure of summary of significant accounting policies [text block] `ifrs-smes:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory`	parent-child	urn:kvk:linkrole:notes-consolidated-accounting-policies-ifrs-smes
Explanation of measurement bases used in preparing financial statements [text block] `ifrs-smes:ExplanationOfMeasurementBasesUsedInPreparingFinancialStatements`	parent-child	urn:kvk:linkrole:notes-consolidated-accounting-policies-ifrs-smes
Description of other accounting policies relevant to understanding of financial statements [text block] `ifrs-smes:DescriptionOfOtherAccountingPoliciesRelevantToUnderstandingOfFinancialStatements`	parent-child	urn:kvk:linkrole:notes-consolidated-accounting-policies-ifrs-smes
Explanation of management judgements in applying entity's accounting policies with significant effect on recognised amounts `ifrs-smes:ExplanationOfManagementJudgementsInApplyingEntitysAccountingPoliciesWithSignificantEffectOnRecognisedAmounts`	parent-child	urn:kvk:linkrole:notes-consolidated-accounting-policies-ifrs-smes
Description of basis for preparing and presenting information not required by IFRS for SMEs `ifrs-smes:DescriptionOfBasisForPreparingAndPresentingInformationNotRequiredByIFRSForSMEs`	parent-child	urn:kvk:linkrole:notes-consolidated-accounting-policies-ifrs-smes
Description of accounting policy for recognising actuarial gains and losses [text block] `ifrs-smes:DescriptionOfAccountingPolicyForDefinedBenefitPlans`	parent-child	urn:kvk:linkrole:notes-consolidated-accounting-policies-ifrs-smes
Description of accounting policy for investment in associates [text block] `ifrs-smes:DescriptionOfAccountingPolicyForInvestmentInAssociates`	parent-child	urn:kvk:linkrole:notes-consolidated-accounting-policies-ifrs-smes
Description of accounting policy for investments in joint ventures [text block] `ifrs-smes:DescriptionOfAccountingPolicyForInvestmentsInJointVentures`	parent-child	urn:kvk:linkrole:notes-consolidated-accounting-policies-ifrs-smes
Description of accounting policy for measuring inventories [text block] `ifrs-smes:DescriptionOfAccountingPolicyForMeasuringInventories`	parent-child	urn:kvk:linkrole:notes-consolidated-accounting-policies-ifrs-smes
Description of accounting policy for recognition of revenue [text block] `ifrs-smes:DescriptionOfAccountingPolicyForRecognitionOfRevenue`	parent-child	urn:kvk:linkrole:notes-consolidated-accounting-policies-ifrs-smes