Taxonomy Viewer

[835110] Notes - Income taxes

Browse through 12,486,109 XBRL objects!

Taxonomy Viewer

Statistics

XBRL Model Project

Arc name	presentationArc
Arc role	http://www.xbrl.org/2003/arcrole/parent-child
Link role	http://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2021-03-24_role-835110

Concept	Order
Disclosure of income tax [text block] `ifrs-smes:DisclosureOfIncomeTaxExplanatory`
Major components of tax expense (income) [abstract] `ifrs-smes:MajorComponentsOfTaxExpenseIncomeAbstract`	10.0
Current tax expense (income) `ifrs-smes:CurrentTaxExpenseIncome`	10.0
Adjustments for current tax of prior periods `ifrs-smes:AdjustmentsForCurrentTaxOfPriorPeriod`	20.0
Deferred tax expense (income) relating to origination and reversal of temporary differences `ifrs-smes:DeferredTaxExpenseIncomeRelatingToOriginationAndReversalOfTemporaryDifferences`	30.0
Deferred tax expense (income) relating to tax rate changes or imposition of new taxes `ifrs-smes:DeferredTaxExpenseIncomeRelatingToTaxRateChangesOrImpositionOfNewTaxes`	40.0
Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce tax expense [abstract] `ifrs-smes:TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceTaxExpenseAbstract`	50.0
Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce current tax expense `ifrs-smes:TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceCurrentTaxExpense`	10.0
Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce deferred tax expense `ifrs-smes:TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceDeferredTaxExpense`	20.0
Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce tax expense `ifrs-smes:TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceTaxExpense`	30.0
Deferred tax expense (income) arising from write-down or reversal of write-down of deferred tax asset `ifrs-smes:DeferredTaxExpenseArisingFromWritedownOrReversalOfWritedownOfDeferredTaxAsset`	60.0
Tax expense (income) relating to changes in accounting policies and errors included in profit or loss `ifrs-smes:TaxExpenseIncomeRelatingToChangesInAccountingPoliciesAndErrorsIncludedInProfitOrLoss`	70.0
Adjustments to deferred tax expense (income) arising from change in tax status of entity or shareholders `ifrs-smes:AdjustmentsToDeferredTaxExpenseArisingFromChangeInTaxStatusOfEntityOrShareholders`	80.0
Other components of deferred tax expense (income) `ifrs-smes:OtherComponentsOfDeferredTaxExpenseIncome`	90.0
Tax expense (income), continuing operations `ifrs-smes:IncomeTaxExpenseContinuingOperations`	100.0
Income tax relating to components of other comprehensive income [abstract] `ifrs-smes:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeAbstract`	20.0
Income tax relating to exchange differences on translation of other comprehensive income `ifrs-smes:IncomeTaxRelatingToExchangeDifferencesOnTranslationOfOtherComprehensiveIncome`	10.0
Income tax relating to cash flow hedges of other comprehensive income `ifrs-smes:IncomeTaxRelatingToCashFlowHedgesOfOtherComprehensiveIncome`	20.0
Income tax relating to defined benefit plans of other comprehensive income `ifrs-smes:IncomeTaxRelatingToDefinedBenefitPlansOfOtherComprehensiveIncome`	30.0
Income tax relating to changes in revaluation surplus of other comprehensive income `ifrs-smes:IncomeTaxRelatingToChangesInRevaluationSurplusOfOtherComprehensiveIncome`	40.0
Income tax relating to components of other comprehensive income `ifrs-smes:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome`	50.0
Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method `ifrs-smes:IncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod`	30.0
Current and deferred tax relating to items charged or credited directly to equity [abstract] `ifrs-smes:CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquityAbstract`	40.0
Current tax relating to items credited (charged) directly to equity `ifrs-smes:CurrentTaxRelatingToItemsCreditedChargedDirectlyToEquity`	10.0
Deferred tax relating to items credited (charged) directly to equity `ifrs-smes:DeferredTaxRelatingToItemsCreditedChargedDirectlyToEquity`	20.0
Current and deferred tax relating to items credited (charged) directly to equity `ifrs-smes:CurrentAndDeferredTaxRelatingToItemsCreditedChargedDirectlyToEquity`	30.0
Explanation of significant differences between tax expense (income) and accounting profit multiplied by applicable tax rate `ifrs-smes:ExplanationOfSignificantDifferencesBetweenTaxExpenseIncomeAndAccountingProfitMultipliedByApplicableTaxRate`	50.0
Tax effect of revenues exempt from taxation `ifrs-smes:TaxEffectOfRevenuesExemptFromTaxation`	10.0
Tax effect of expense not deductible in determining taxable profit (tax loss) `ifrs-smes:TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLoss`	20.0
Explanation of changes in applicable tax rates to previous accounting period `ifrs-smes:ExplanationOfChangesInApplicableTaxRatesToPreviousAccountingPeriod`	60.0
Disclosure of temporary difference, unused tax losses and unused tax credits [text block] `ifrs-smes:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory`	70.0
Disclosure of temporary difference, unused tax losses and unused tax credits [abstract] `ifrs-smes:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAbstract`	10.0
Disclosure of temporary difference, unused tax losses and unused tax credits [table] `ifrs-smes:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsTable`	10.0
Temporary difference, unused tax losses and unused tax credits [axis] `ifrs-smes:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis`	10.0
Temporary difference, unused tax losses and unused tax credits [member] `ifrs-smes:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember`	10.0
Temporary differences [member] `ifrs-smes:TemporaryDifferenceMember`	10.0
Unused tax losses [member] `ifrs-smes:UnusedTaxLossesMember`	20.0
Unused tax credits [member] `ifrs-smes:UnusedTaxCreditsMember`	30.0
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] `ifrs-smes:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems`	20.0
Deferred tax assets and liabilities [abstract] `ifrs-smes:DeferredTaxAssetsAndLiabilitiesAbstract`	10.0
Deferred tax assets `ifrs-smes:DeferredTaxAssets`	10.0
Deferred tax liabilities `ifrs-smes:DeferredTaxLiabilities`	20.0
Deferred tax liability (asset) `ifrs-smes:DeferredTaxLiabilityAsset`	30.0
Analysis of change in deferred tax liabilities [text block] `ifrs-smes:AnalysisOfChangeInDeferredTaxLiabilitiesExplanatory`	20.0
Analysis of change in deferred tax assets [text block] `ifrs-smes:AnalysisOfChangeInDeferredTaxAssetsExplanatory`	30.0
Deductible temporary differences, unused tax losses and unused tax credits for which no deferred tax asset is recognised `ifrs-smes:DeductibleTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCreditsForWhichNoDeferredTaxAssetIsRecognised`	80.0
Description of expiry date of deductible temporary differences, unused tax losses and unused tax credits `ifrs-smes:DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits`	90.0
Description of nature of potential income tax consequences that would result from payment of dividend `ifrs-smes:DisclosureOfNatureOfPotentialIncomeTaxConsequencesThatWouldResultFromPaymentOfDividendExplanatory`	100.0
Current tax assets not offset against current tax liabilities because undue cost or effort exemption is used `ifrs-smes:CurrentTaxAssetsNotOffsetAgainstCurrentTaxLiabilitiesBecauseUndueCostOrEffortExemptionIsUsed`	110.0
Current tax liabilities not offset against current tax assets because undue cost or effort exemption is used `ifrs-smes:CurrentTaxLiabilitiesNotOffsetAgainstCurrentTaxAssetsBecauseUndueCostOrEffortExemptionIsUsed`	120.0
Deferred tax assets not offset against deferred tax liabilities because undue cost or effort exemption is used `ifrs-smes:DeferredTaxAssetsNotOffsetAgainstDeferredTaxLiabilitiesBecauseUndueCostOrEffortExemptionIsUsed`	130.0
Deferred tax liabilities not offset against deferred tax assets because undue cost or effort exemption is used `ifrs-smes:DeferredTaxLiabilitiesNotOffsetAgainstDeferredTaxAssetsBecauseUndueCostOrEffortExemptionIsUsed`	140.0
Description of reasons why applying requirement to offset current or deferred tax assets and liabilities would involve undue cost or effort `ifrs-smes:DescriptionOfReasonsWhyApplyingRequirementToOffsetCurrentOrDeferredTaxAssetsAndLiabilitiesWouldInvolveUndueCostOrEffort`	150.0