Taxonomy Viewer


	Browse through 12,486,109 XBRL objects!
	Taxonomy Viewer
	Home	Info	Statistics	Feedback	XBRL Model Project

Index

Disclosure of investment in associates [text block]

Name	DisclosureOfInvestmentInAssociatesExplanatory
Namespace	http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-smes
Prefix	ifrs-smes
Data type	nonnum:textBlockItemType
Period type	duration
Substitution Group	xbrli:item
Balance	None
Nillable	True
Abstract	False

Labels

Text	Lang	Role	Container role
Disclosure of investment in associates [text block]	en	http://www.xbrl.org/2003/role/label	http://www.xbrl.org/2003/role/link
The entire disclosure for investments in associates.	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
Section	14	http://www.xbrl.org/2003/role/disclosureRef
Subsection	Disclosures	http://www.xbrl.org/2003/role/disclosureRef
URI	http://eifrs.ifrs.org/eifrs/xifrs-link?type=SME&num=2&code=sme-tx-2021-en&doctype=Standard&dita_xref=IFRS_FOR_SMES_g14.12-14.15_TI	http://www.xbrl.org/2003/role/disclosureRef
URIDate	2021-03-24	http://www.xbrl.org/2003/role/disclosureRef

Related Child Concepts

	Name	Relation Type	Role
	Description of accounting policy for investment in associates [text block] `ifrs-smes:DescriptionOfAccountingPolicyForInvestmentInAssociates`	parent-child	http://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2021-03-24_role-825600
	Investments in associates `ifrs-smes:InvestmentsInAssociates`	parent-child	http://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2021-03-24_role-825600
	Fair value of investments in associates for which there are quoted market prices `ifrs-smes:FairValueOfInvestmentsInAssociatesWherePriceQuotationsPublished`	parent-child	http://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2021-03-24_role-825600
	Dividends and other distributions from associates accounted for by cost model recognised as income `ifrs-smes:DividendsAndOtherDistributionsRecognisedAsIncome`	parent-child	http://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2021-03-24_role-825600
	Share of profit (loss) of associates accounted for using equity method `ifrs-smes:ShareOfProfitLossOfAssociates`	parent-child	http://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2021-03-24_role-825600
	Share of profit (loss) of discontinued operations of associates accounted for using equity method `ifrs-smes:ShareOfProfitLossOfDiscontinuedOperationsOfAssociates`	parent-child	http://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2021-03-24_role-825600
	Statement that undue cost or effort exemption is applied for associates `ifrs-smes:StatementThatUndueCostOrEffortExemptionIsAppliedForAssociates`	parent-child	http://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2021-03-24_role-825600
	Description of reasons why fair value measurement of associates would involve undue cost or effort `ifrs-smes:DescriptionOfReasonsWhyFairValueMeasurementOfAssociatesWouldInvolveUndueCostOrEffort`	parent-child	http://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2021-03-24_role-825600
	Investments in associates accounted for under cost model because undue cost or effort exemption is applied `ifrs-smes:InvestmentsInAssociatesAccountedForUnderCostModelBecauseUndueCostOrEffortExemptionIsApplied`	parent-child	http://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2021-03-24_role-825600