IndexStatement that lessee uses practical expedients when applying IFRS 16 retrospectively to leases classified as operating leases applying IAS 17
| Name | StatementThatLesseeUsesPracticalExpedientsWhenApplyingIFRS16RetrospectivelyToLeasesClassifiedAsOperatingLeasesApplyingIAS17 |
|---|---|
| Namespace | http://xbrl.ifrs.org/taxonomy/2020-03-16/ifrs-full |
| Prefix | ifrs-full |
| Data type | xbrli:stringItemType |
| Period type | duration |
| Substitution Group | xbrli:item |
| Balance | None |
| Nillable | True |
| Abstract | False |
Labels
| Text | Lang | Role | Container role |
|---|---|---|---|
| Statement that lessee uses practical expedients when applying IFRS 16 retrospectively to leases classified as operating leases applying IAS 17 | en | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| The statement that the lessee uses one or more of the specified practical expedients in paragraph C10 of IFRS 16 when applying IFRS 16 retrospectively in accordance with paragraph C5(b) to leases classified as operating leases applying IAS 17. | en | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Заявление, че лизингополучателят използва практически целесъобразни мерки при прилагането на МСФО 16 с обратна сила към лизинги, класифицирани като оперативен лизинг при прилагане на МСС 17 | bg | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Заявлението, че лизингополучателят използва една или повече от практическите целесъобразни мерки, посочени в параграф В10 от МСФО 16 при прилагане на МСФО 16 с обратна сила в съответствие с параграф В5 буква б), към лизинги, класифицирани като оперативен лизинг при прилагане на МСС 17. | bg | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
References
| Name | Value | Role |
|---|---|---|
| Name | IFRS | http://www.xbrl.org/2003/role/disclosureRef |
| Number | 16 | http://www.xbrl.org/2003/role/disclosureRef |
| IssueDate | 2020-01-01 | http://www.xbrl.org/2003/role/disclosureRef |
| Paragraph | C13 | http://www.xbrl.org/2003/role/disclosureRef |
| URI | http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2020-en-r&anchor=para_C13&doctype=Appendix&subtype=C | http://www.xbrl.org/2003/role/disclosureRef |
| URIDate | 2020-01-01 | 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:DisclosureOfLeasesExplanatory | parent-child | http://www.esma.europa.eu/xbrl/role/all/ifrs_16_role-832610 |