IndexCost of sales
| Name | CostOfSales |
|---|---|
| Namespace | http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full |
| Prefix | ifrs-full |
| Data type | xbrli:monetaryItemType |
| Period type | duration |
| Substitution Group | xbrli:item |
| Balance | debit |
| Nillable | True |
| Abstract | False |
Labels
| Text | Lang | Role | Container role |
|---|---|---|---|
| This line item should only be used to tag total 'cost of sales' amounts. It should NOT be used to tag a partial cost of sales, that is, an amount excluding specific expenses classified by an entity as cost of sales. For example, the line item should not be used to tag ‘cost of sales, excluding depreciation’ when the depreciation amount reflects an expense that the company considers part of cost of sales. | en | http://www.xbrl.org/2003/role/commentaryGuidance | http://www.xbrl.org/2003/role/link |
| Cost of sales | en | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Cost of sales | en | http://www.xbrl.org/2009/role/negatedLabel | http://www.xbrl.org/2003/role/link |
| The amount of all expenses directly or indirectly attributed to the goods or services sold. Attributed expenses include, but are not limited to, costs previously included in the measurement of inventory that has now been sold, such as depreciation and maintenance of factory buildings and equipment used in the production process, unallocated production overheads, and abnormal amounts of production costs of inventories. | en | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Troškovi prodaje | hr | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Iznos svih rashoda koji se izravno ili neizravno pripisuju prodanoj robi ili uslugama. Pripisani rashodi uključuju, ali nisu ograničeni na, troškove koji su prethodno bili uključeni u mjerenje zaliha koje su sada prodane, kao što su amortizacija i održavanje tvorničkih zgrada i opreme korištenih u proizvodnom procesu nealocirani opći troškovi proizvodnji i neuobičajeni iznosi troškova proizvodnje zaliha. | hr | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Troškovi prodaje | hr | http://www.xbrl.org/2009/role/negatedLabel | http://www.xbrl.org/2003/role/link |
| Ovu bi stavku trebalo koristiti samo za označivanje ukupnih iznosa „troškova prodaje”. NE bi se smjela koristiti za označivanje djelomičnih troškova prodaje, tj. iznosa u koji nisu uključeni specifični rashodi koje je subjekt klasificirao kao troškove prodaje. Na primjer, tu stavku ne bi trebalo koristiti za označivanje „troškova prodaje, isključujući amortizaciju” kada iznos amortizacije odražava rashod koji društvo smatra dijelom troška prodaje. | hr | http://www.xbrl.org/2003/role/commentaryGuidance | http://www.xbrl.org/2003/role/link |
References
| Name | Value | Role |
|---|---|---|
| Name | IAS | http://www.xbrl.org/2003/role/disclosureRef |
| Number | 1 | http://www.xbrl.org/2003/role/disclosureRef |
| IssueDate | 2021-01-01 | http://www.xbrl.org/2003/role/disclosureRef |
| Paragraph | 99 | http://www.xbrl.org/2003/role/disclosureRef |
| URI | http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_99&doctype=Standard | http://www.xbrl.org/2003/role/disclosureRef |
| URIDate | 2021-03-24 | http://www.xbrl.org/2003/role/disclosureRef |
| Name | IAS | http://www.xbrl.org/2003/role/disclosureRef |
| Number | 1 | http://www.xbrl.org/2003/role/disclosureRef |
| IssueDate | 2021-01-01 | http://www.xbrl.org/2003/role/disclosureRef |
| Paragraph | 103 | http://www.xbrl.org/2003/role/disclosureRef |
| URI | http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_103&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 | |
|---|---|---|---|
 | esma_technical:NullItems | domain-member | http://www.esma.europa.eu/xbrl/role/ext/BlockDefaultUseOfLineItemsSegment |
| esma_technical:NullItems | domain-member | http://www.esma.europa.eu/xbrl/role/ext/BlockDefaultUseOfLineItemsScenario |
| ifrs-full:ProfitLossAbstract | parent-child | http://www.esma.europa.eu/xbrl/role/all/ias_1_role-310000 |
| ifrs-full:GrossProfit | summation-item | http://www.esma.europa.eu/xbrl/role/all/ias_1_role-310000 |