IndexStatement that reliable measure of fair value for financial instruments that would otherwise be measured at fair value through profit or loss is no longer available or is not available without undue cost or effort
| Name | StatementThatReliableMeasureOfFairValueForFinancialInstrumentsThatWouldOtherwiseBeMeasuredAtFairValueThroughProfitOrLossIsNoLongerAvailableOrIsNotAvailableWithoutUndueCostOrEffort |
|---|---|
| Namespace | https://xbrl.ifrs.org/taxonomy/2022-03-24/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 |
|---|---|---|---|
| The statement that a reliable measure of fair value for financial instruments that would otherwise be required to be measured at fair value through profit or loss is no longer available or is not available without undue cost or effort. | en | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Statement that reliable measure of fair value for financial instruments that would otherwise be measured at fair value through profit or loss is no longer available or is not available without undue cost or effort | 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 | 2022-03-24 | http://www.xbrl.org/2003/role/disclosureRef |
| Paragraph | 11.44 | http://www.xbrl.org/2003/role/disclosureRef |
| URI | https://taxonomy.ifrs.org/xifrs-link?type=SME&num=2&code=sme-tx-2022-en&anchor=para_11.44&doctype=Standard | http://www.xbrl.org/2003/role/disclosureRef |
| URIDate | 2022-03-24 | http://www.xbrl.org/2003/role/disclosureRef |
Related Parent Concepts
| Name | Relation Type | Role | |
|---|---|---|---|
 | ifrs-smes:DisclosureOfFinancialInstrumentsExplanatory | parent-child | https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-822390 |