IndexExplanation of nature of requirement in IFRS for SMEs and conclusion why requirement is in conflict with objective of financial statements
| Name | ExplanationOfNatureOfRequirementInIFRSAndConclusionWhyRequirementIsInConflictWithFairPresentation |
|---|---|
| Namespace | http://xbrl.ifrs.org/taxonomy/2021-03-24/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 |
|---|---|---|---|
| Explanation of nature of requirement in IFRS for SMEs and conclusion why requirement is in conflict with objective of financial statements | en | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| The explanation of the nature of the requirement in IFRS for SMEs and the reason why management has concluded that complying with the requirement is so misleading in the circumstances that it conflicts with the objective of financial statements set out in Section 2 of IFRS for SMEs. | 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 | 3.7 | http://www.xbrl.org/2003/role/disclosureRef |
| Subparagraph | a | http://www.xbrl.org/2003/role/disclosureRef |
| URI | http://eifrs.ifrs.org/eifrs/xifrs-link?type=SME&num=2&code=sme-tx-2021-en&anchor=para_3.7_a&doctype=Standard | http://www.xbrl.org/2003/role/disclosureRef |
| URIDate | 2021-03-24 | 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_2021-03-24_role-810000 |