IndexCurrent tax liabilities not offset against current tax assets because undue cost or effort exemption is used
| Name | CurrentTaxLiabilitiesNotOffsetAgainstCurrentTaxAssetsBecauseUndueCostOrEffortExemptionIsUsed |
|---|---|
| Namespace | http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-smes |
| Prefix | ifrs-smes |
| Data type | xbrli:monetaryItemType |
| Period type | instant |
| Substitution Group | xbrli:item |
| Balance | credit |
| Nillable | True |
| Abstract | False |
Labels
| Text | Lang | Role | Container role |
|---|---|---|---|
| Current tax liabilities not offset against current tax assets because undue cost or effort exemption is used | 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 | 2015-12-01 | http://www.xbrl.org/2003/role/disclosureRef |
| Paragraph | 29.41 | http://www.xbrl.org/2003/role/disclosureRef |
| URI | http://eifrs.ifrs.org/eifrs/XBRL?type=SME&num=2&date=2018-03-03&anchor=para_29.41&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-smes:DisclosureOfIncomeTaxExplanatory | parent-child | http://xbrl.cipc.co.za/taxonomy/role/804.200 |
| cipc-ca:DimensionalQualificationForLineItemsLineItems | domain-member | http://xbrl.cipc.co.za/taxonomy/role/dimensions/999.999/DimensionalQualificationForLineItems |