IndexExplanation of departure from IFRS for SMEs
| Name | ExplanationOfDepartureFromIFRS |
|---|---|
| Namespace | http://xbrl.ifrs.org/taxonomy/2019-03-27/ifrs-smes |
| Prefix | ifrs-smes |
| Data type | xbrli:stringItemType |
| Period type | duration |
| Substitution Group | xbrli:item |
| Balance | None |
| Nillable | True |
| Abstract | False |
Labels
| Text | Lang | Role | Container role |
|---|---|---|---|
| Explanation of departure from IFRS for SMEs | en | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| The explanation of the entity's departure from IFRS for SMEs, disclosing that it has complied with IFRS for SMEs except that it has departed from a particular requirement to achieve a fair presentation. | en | http://www.xbrl.org/2003/role/documentation | 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 | 3.5 | http://www.xbrl.org/2003/role/disclosureRef |
| Subparagraph | b | http://www.xbrl.org/2003/role/disclosureRef |
| URI | http://eifrs.ifrs.org/eifrs/xifrs-link?type=SME&num=2&code=sme-tx-2019-en&anchor=para_3.5_b&doctype=Standard | http://www.xbrl.org/2003/role/disclosureRef |
| URIDate | 2019-03-27 | http://www.xbrl.org/2003/role/disclosureRef |
| Name | IFRS for SMEs | http://www.xbrl.org/2003/role/disclosureRef |
| IssueDate | 2015-12-01 | http://www.xbrl.org/2003/role/disclosureRef |
| Paragraph | 3.5 | http://www.xbrl.org/2003/role/disclosureRef |
| Subparagraph | c | http://www.xbrl.org/2003/role/disclosureRef |
| URI | http://eifrs.ifrs.org/eifrs/xifrs-link?type=SME&num=2&code=sme-tx-2019-en&anchor=para_3.5_c&doctype=Standard | http://www.xbrl.org/2003/role/disclosureRef |
| URIDate | 2019-03-27 | http://www.xbrl.org/2003/role/disclosureRef |
Related Parent Concepts
| Name | Relation Type | Role | |
|---|---|---|---|
 | ifrs-smes:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory | parent-child | http://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2019-03-27_role-810000 |