Taxonomy Viewer

Arc name	presentationArc
Arc role	http://www.xbrl.org/2003/arcrole/parent-child
Link role	urn:kvk:linkrole:notes-accounting-policies-changes-in-accounting-estimates-and-errors-ifrs-smes

Concept	Order
Accounting policies related to changes in accounting estimates and errors `kvk-ifrs-smes-abstr:AccountingPoliciesChangesInAccountingEstimatesAndErrorsTitle`
Disclosure of initial application of amendment to IFRS for SMEs [text block] `ifrs-smes:DescriptionOfInitialApplicationOfStandardsOrInterpretations`	1
Disclosure of changes in accounting policies, accounting estimates and errors [text block] `ifrs-smes:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory`	2
Disclosure of voluntary change in accounting policy [text block] `ifrs-smes:DescriptionOfVoluntaryChangeInAccountingPolicy`	3
Explanation of reason why it is impracticable to determine amounts of adjustments related to change in accounting policy `ifrs-smes:ExplanationOfReasonWhyItIsImpracticableToDetermineAmountsOfAdjustmentsRelatedToChangeInAccountingPolicy`	4
Disclosure of changes in accounting estimates [text block] `ifrs-smes:DisclosureOfChangesInAccountingEstimatesExplanatory`	5
Description of nature of accounting errors in prior periods [text block] `ifrs-smes:DescriptionOfNatureAmountAndCorrectionOfAccountingErrorsInPriorPeriodsEstimate`	6
Explanation of reason why it is impracticable to determine amounts for correction related to prior period errors `ifrs-smes:ExplanationOfReasonWhyItIsImpracticableToDetermineAmountsForCorrectionRelatedToPriorPeriodErrors`	7