Taxonomy Viewer

Type	including
Role	urn:kvk:linkrole:notes-accounting-policies-changes-in-accounting-estimates-and-errors-ifrs-smes

Type	Element
Hypercube	Validation [Table] `sbr-dim:ValidationTable`
Explicit	Consolidated and separate financial statements [axis] `ifrs-smes:ConsolidatedAndSeparateFinancialStatementsAxis`
Member	Separate [member] `ifrs-smes:SeparateMember`

Label/QName
Primary domain [Line items] `sbr-dim:ValidationLineItems`
Disclosure of initial application of amendment to IFRS for SMEs [text block] `ifrs-smes:DescriptionOfInitialApplicationOfStandardsOrInterpretations`
Description of nature of accounting errors in prior periods [text block] `ifrs-smes:DescriptionOfNatureAmountAndCorrectionOfAccountingErrorsInPriorPeriodsEstimate`
Disclosure of voluntary change in accounting policy [text block] `ifrs-smes:DescriptionOfVoluntaryChangeInAccountingPolicy`
Disclosure of changes in accounting estimates [text block] `ifrs-smes:DisclosureOfChangesInAccountingEstimatesExplanatory`
Disclosure of changes in accounting policies, accounting estimates and errors [text block] `ifrs-smes:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory`
Explanation of reason why it is impracticable to determine amounts for correction related to prior period errors `ifrs-smes:ExplanationOfReasonWhyItIsImpracticableToDetermineAmountsForCorrectionRelatedToPriorPeriodErrors`
Explanation of reason why it is impracticable to determine amounts of adjustments related to change in accounting policy `ifrs-smes:ExplanationOfReasonWhyItIsImpracticableToDetermineAmountsOfAdjustmentsRelatedToChangeInAccountingPolicy`