Abstract

This document is a human readable presentation and reflects changes between IFRS Taxonomy for IFRS for SMEs Standard 2018 and IFRS Taxonomy for IFRS for SMEs Standard 2019.

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[861000] Notes - Analysis of other comprehensive income by item
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[861000] Notes - Analysis of other comprehensive income by item
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[861000] Notes - Analysis of other comprehensive income by item
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[861000] Notes - Analysis of other comprehensive income by item
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Example

Non-current non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral
X instant, debit
Expiry date 2013-01-01 IAS 39 37 a, Effective 2013-01-01 IFRS 9 3.2.23 a
This concept has been added to the taxonomy. It also has been linked at this location in the presentation linkbase
Revaluation surplus [member]
member
IAS 1 106, IAS 16 39, IFRS 1 IG10, IAS 1 108
This concept exists in both taxonomy versions but the reference IAS 1 106 was removed and the all other references were added. This existing concept has been added to this presentation linkbase.
Gain (loss) arising from difference between carrying amount of financial liability extinguished and consideration paid
X duration, credit
Effective 2010-07-01 IFRIC 19 11, IFRIC 19 11
The linkbase location of this concept remains unchanged. The reference "Effective 2010-07-01 IFRIC 19 11" was replaced by "IFRIC 19 11".
Income (expense) recognised in other comprehensive income relating to non-current assets or disposal group classified as held for sale
X duration, credit
IFRS 5 38
The concept has been removed from the taxonomy and also from this location in this linkbase.

Statistics

concepts delete: 0
concepts add: 0
The following statistics are based on existing concepts only. A new concept usually also have a new label and a new reference. Those will not be included in the statistics below.references added: 0
references deleted: 0
labels changed: 0
labels added: 0

Taxonomy Visualisation

[Expand all] [Collapse all]
 [110000] General information about financial statements
Disclosure of general information about financial statements [text block]
text block
IFRS for SMEs  - 3 Identification of the financial statements Disclosure
Name of reporting entity or other means of identification
text
IFRS for SMEs 3.23 a Disclosure
Explanation of change in name of reporting entity or other means of identification from end of preceding reporting period
text
IFRS for SMEs 3.23 a Disclosure
Description of nature of financial statements
text
IFRS for SMEs 3.23 b Disclosure, IFRS for SMEs 9.30 a Disclosure, IFRS for SMEs 9.23 a Disclosure, IFRS for SMEs 9.27 a Disclosure
Date of end of reporting period
yyyy-mm-dd
IFRS for SMEs 3.23 c Disclosure
Period covered by financial statements
text
IFRS for SMEs 3.23 c Disclosure
Description of presentation currency
text
IFRS for SMEs 3.23 d Disclosure, IFRS for SMEs 30.26 Disclosure
Level of rounding used in financial statements
text
IFRS for SMEs 3.23 e Disclosure
 [210000] Statement of financial position, current/non-current
Statement of financial position [abstract]
Assets [abstract]
Non-current assets [abstract]
Property, plant and equipment
X instant, debit
IFRS for SMEs 17.31 e Disclosure, IFRS for SMEs 4.2 e Disclosure, IFRS for SMEs 4.11 a Disclosure
Investment property at cost less accumulated depreciation and impairment
X instant, debit
IFRS for SMEs 17.31 e Disclosure, IFRS for SMEs 4.2 ea Disclosure
Investment property at fair value through profit or loss
X instant, debit
IFRS for SMEs 4.2 f Disclosure, IFRS for SMEs 16.10 e Disclosure
Goodwill
X instant, debit
IFRS for SMEs 4.3 Common practice
Intangible assets other than goodwill
X instant, debit
IFRS for SMEs 4.2 g Disclosure, IFRS for SMEs 18.27 e Disclosure
Investments in associates
X instant, debit
IFRS for SMEs 4.2 j Disclosure, IFRS for SMEs 14.12 b Disclosure
Investments in joint ventures
X instant, debit
IFRS for SMEs 4.2 k Disclosure, IFRS for SMEs 15.19 b Disclosure
Non-current biological assets, at cost less accumulated depreciation and impairment
X instant, debit
IFRS for SMEs 4.2 h Disclosure
Non-current biological assets, at fair value
X instant, debit
IFRS for SMEs 4.2 i Disclosure
Trade and other non-current receivables
X instant, debit
IFRS for SMEs 4.11 b Disclosure, IFRS for SMEs 4.2 b Disclosure
Non-current inventories
X instant, debit
IFRS for SMEs 4.2 d Disclosure
Deferred tax assets
X instant, debit
IFRS for SMEs 29.40 e (i) Disclosure, IFRS for SMEs 4.2 o Disclosure
Current tax assets, non-current
X instant, debit
IFRS for SMEs 4.2 n Disclosure
Other non-current financial assets
X instant, debit
IFRS for SMEs 4.2 c Disclosure
Other non-current non-financial assets
X instant, debit
IFRS for SMEs 4.3 Common practice
Non-current non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral
X instant, debit
IFRS for SMEs 11.35 a Disclosure
Total non-current assets
X instant, debit
IFRS for SMEs 4.6 Disclosure
Current assets [abstract]
Current inventories
X instant, debit
IFRS for SMEs 4.11 c Disclosure, IFRS for SMEs 13.22 b Disclosure, IFRS for SMEs 4.2 d Disclosure
Trade and other current receivables
X instant, debit
IFRS for SMEs 4.2 b Disclosure, IFRS for SMEs 4.11 b Disclosure
Current tax assets, current
X instant, debit
IFRS for SMEs 4.2 n Disclosure
Current biological assets, at cost less accumulated depreciation and impairment
X instant, debit
IFRS for SMEs 4.2 h Disclosure
Current biological assets, at fair value
X instant, debit
IFRS for SMEs 4.2 i Disclosure
Other current financial assets
X instant, debit
IFRS for SMEs 4.2 c Disclosure
Other current non-financial assets
X instant, debit
IFRS for SMEs 4.3 Common practice
Cash and cash equivalents
X instant, debit
IFRS for SMEs 7.20 Disclosure, IFRS for SMEs 4.2 a Disclosure
Current non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral
X instant, debit
IFRS for SMEs 11.35 a Disclosure
Total current assets
X instant, debit
IFRS for SMEs 4.5 Disclosure
Total assets
X instant, debit
IFRS for SMEs 4.3 Disclosure
Equity and liabilities [abstract]
Equity [abstract]
Issued capital
X instant, credit
IFRS for SMEs 4.11 f Disclosure
Retained earnings
X instant, credit
IFRS for SMEs 6.5 a Disclosure, IFRS for SMEs 4.11 f Disclosure, IFRS for SMEs 6.5 e Disclosure
Share premium
X instant, credit
IFRS for SMEs 4.11 f Disclosure
Treasury shares
(X) instant, debit
IFRS for SMEs 4.11 f Disclosure
Other equity interest
X instant, credit
IFRS for SMEs 4.11 f Disclosure
Other reserves
X instant, credit
IFRS for SMEs 4.11 f Disclosure
Total equity attributable to owners of parent
X instant, credit
IFRS for SMEs 4.2 r Disclosure
Non-controlling interests
X instant, credit
IFRS for SMEs 4.2 q Disclosure
Total equity
X instant, credit
IFRS for SMEs 4.2 q Disclosure, IFRS for SMEs 35.13 b Disclosure, IFRS for SMEs 6.3 c Disclosure
Liabilities [abstract]
Non-current liabilities [abstract]
Non-current provisions [abstract]
Non-current provisions for employee benefits
X instant, credit
IFRS for SMEs 4.11 e Disclosure
Other non-current provisions
X instant, credit
IFRS for SMEs 4.11 e Disclosure
Total non-current provisions
X instant, credit
IFRS for SMEs 4.2 p Disclosure
Trade and other non-current payables
X instant, credit
IFRS for SMEs 4.11 d Disclosure, IFRS for SMEs 4.2 l Disclosure
Deferred tax liabilities
X instant, credit
IFRS for SMEs 4.2 o Disclosure, IFRS for SMEs 29.40 e (i) Disclosure
Current tax liabilities, non-current
X instant, credit
IFRS for SMEs 4.2 n Disclosure
Other non-current financial liabilities
X instant, credit
IFRS for SMEs 4.2 m Common practice
Non-current portion of non-current borrowings
X instant, credit
IFRS for SMEs 4.3 Common practice
Other non-current non-financial liabilities
X instant, credit
IFRS for SMEs 4.3 Common practice
Total non-current liabilities
X instant, credit
IFRS for SMEs 4.8 Disclosure
Current liabilities [abstract]
Current provisions [abstract]
Current provisions for employee benefits
X instant, credit
IFRS for SMEs 4.11 e Disclosure
Other current provisions
X instant, credit
IFRS for SMEs 4.11 e Disclosure
Total current provisions
X instant, credit
IFRS for SMEs 4.2 p Disclosure
Trade and other current payables
X instant, credit
IFRS for SMEs 4.2 l Disclosure, IFRS for SMEs 4.11 d Disclosure
Current tax liabilities, current
X instant, credit
IFRS for SMEs 4.2 n Disclosure
Other current financial liabilities
X instant, credit
IFRS for SMEs 4.2 m Common practice
Current borrowings
X instant, credit
IFRS for SMEs 4.3 Common practice
Current portion of non-current borrowings
X instant, credit
IFRS for SMEs 4.3 Common practice
Other current non-financial liabilities
X instant, credit
IFRS for SMEs 4.3 Common practice
Total current liabilities
X instant, credit
IFRS for SMEs 4.7 Disclosure
Total liabilities
X instant, credit
IFRS for SMEs 4.3 Disclosure
Total equity and liabilities
X instant, credit
IFRS for SMEs 4.3 Disclosure
 [220000] Statement of financial position, order of liquidity
Statement of financial position [abstract]
Assets [abstract]
Property, plant and equipment
X instant, debit
IFRS for SMEs 17.31 e Disclosure, IFRS for SMEs 4.2 e Disclosure, IFRS for SMEs 4.11 a Disclosure
Investment property at cost less accumulated depreciation and impairment
X instant, debit
IFRS for SMEs 17.31 e Disclosure, IFRS for SMEs 4.2 ea Disclosure
Investment property at fair value through profit or loss
X instant, debit
IFRS for SMEs 4.2 f Disclosure, IFRS for SMEs 16.10 e Disclosure
Goodwill
X instant, debit
IFRS for SMEs 4.3 Common practice
Intangible assets other than goodwill
X instant, debit
IFRS for SMEs 4.2 g Disclosure, IFRS for SMEs 18.27 e Disclosure
Other financial assets
X instant, debit
IFRS for SMEs 4.2 c Disclosure
Other non-financial assets
X instant, debit
IFRS for SMEs 4.3 Common practice
Investments in associates
X instant, debit
IFRS for SMEs 4.2 j Disclosure, IFRS for SMEs 14.12 b Disclosure
Investments in joint ventures
X instant, debit
IFRS for SMEs 4.2 k Disclosure, IFRS for SMEs 15.19 b Disclosure
Biological assets, at cost less accumulated depreciation and impairment
X instant, debit
IFRS for SMEs 4.2 h Disclosure
Biological assets, at fair value
X instant, debit
IFRS for SMEs 4.2 i Disclosure
Inventories
X instant, debit
IFRS for SMEs 4.2 d Disclosure
Current tax assets
X instant, debit
IFRS for SMEs 4.2 n Disclosure
Deferred tax assets
X instant, debit
IFRS for SMEs 29.40 e (i) Disclosure, IFRS for SMEs 4.2 o Disclosure
Trade and other receivables
X instant, debit
IFRS for SMEs 4.11 b Disclosure, IFRS for SMEs 4.2 b Disclosure
Cash and cash equivalents
X instant, debit
IFRS for SMEs 7.20 Disclosure, IFRS for SMEs 4.2 a Disclosure
Non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral
X instant, debit
IFRS for SMEs 11.35 a Disclosure
Total assets
X instant, debit
IFRS for SMEs 4.3 Disclosure
Equity and liabilities [abstract]
Equity [abstract]
Issued capital
X instant, credit
IFRS for SMEs 4.11 f Disclosure
Retained earnings
X instant, credit
IFRS for SMEs 6.5 a Disclosure, IFRS for SMEs 4.11 f Disclosure, IFRS for SMEs 6.5 e Disclosure
Share premium
X instant, credit
IFRS for SMEs 4.11 f Disclosure
Treasury shares
(X) instant, debit
IFRS for SMEs 4.11 f Disclosure
Other equity interest
X instant, credit
IFRS for SMEs 4.11 f Disclosure
Other reserves
X instant, credit
IFRS for SMEs 4.11 f Disclosure
Total equity attributable to owners of parent
X instant, credit
IFRS for SMEs 4.2 r Disclosure
Non-controlling interests
X instant, credit
IFRS for SMEs 4.2 q Disclosure
Total equity
X instant, credit
IFRS for SMEs 4.2 q Disclosure, IFRS for SMEs 35.13 b Disclosure, IFRS for SMEs 6.3 c Disclosure
Liabilities [abstract]
Trade and other payables
X instant, credit
IFRS for SMEs 4.2 l Disclosure, IFRS for SMEs 4.11 d Disclosure
Provisions [abstract]
Provisions for employee benefits
X instant, credit
IFRS for SMEs 4.11 e Disclosure
Other provisions
X instant, credit
IFRS for SMEs 4.11 e Disclosure, IFRS for SMEs 21.14 a (i) Disclosure
Total provisions
X instant, credit
IFRS for SMEs 4.2 p Disclosure
Other financial liabilities
X instant, credit
IFRS for SMEs 4.2 m Disclosure
Borrowings
X instant, credit
IFRS for SMEs 4.3 Common practice
Other non-financial liabilities
X instant, credit
IFRS for SMEs 4.3 Common practice
Current tax liabilities
X instant, credit
IFRS for SMEs 4.2 n Disclosure
Deferred tax liabilities
X instant, credit
IFRS for SMEs 4.2 o Disclosure, IFRS for SMEs 29.40 e (i) Disclosure
Total liabilities
X instant, credit
IFRS for SMEs 4.3 Disclosure
Total equity and liabilities
X instant, credit
IFRS for SMEs 4.3 Disclosure
 [310000] Income statement, by function of expense
Profit or loss [abstract]
Profit (loss) [abstract]
Revenue
X duration, credit
IFRS for SMEs 23.30 Disclosure, IFRS for SMEs 5.5 a Disclosure
Cost of sales
(X) duration, debit
IFRS for SMEs 5.11 b Disclosure
Gross profit
X duration, credit
IFRS for SMEs 5.11 b Common practice
Other income
X duration, credit
IFRS for SMEs 5.9 Common practice
Distribution costs
(X) duration, debit
IFRS for SMEs 5.11 b Common practice
Administrative expenses
(X) duration, debit
IFRS for SMEs 5.11 b Common practice
Other expense
(X) duration, debit
IFRS for SMEs 5.11 b Common practice
Other gains (losses)
X duration, credit
IFRS for SMEs 5.9 Common practice
Finance income
X duration, credit
IFRS for SMEs 5.9 Common practice
Finance costs
(X) duration, debit
IFRS for SMEs 5.5 b Disclosure
Share of profit (loss) of associates and joint ventures accounted for using equity method
X duration, credit
IFRS for SMEs 5.5 c Disclosure
Profit (loss) before tax
X duration, credit
IFRS for SMEs 5.5 Common practice
Tax income (expense)
(X) duration, debit
IFRS for SMEs 29.39 Disclosure, IFRS for SMEs 5.5 d Disclosure
Profit (loss) from continuing operations
X duration, credit
IFRS for SMEs 5.5 Common practice
Profit (loss) from discontinued operations
X duration, credit
IFRS for SMEs 5.5 e Disclosure
Profit (loss)
X duration, credit
IFRS for SMEs 7.7 b Disclosure, IFRS for SMEs 35.13 c Disclosure, IFRS for SMEs 6.3 c (i) Disclosure, IFRS for SMEs 5.5 f Disclosure
Profit (loss), attributable to [abstract]
Profit (loss), attributable to owners of parent
X duration, credit
IFRS for SMEs 5.6 a (ii) Disclosure
Profit (loss), attributable to non-controlling interests
X duration, credit
IFRS for SMEs 5.6 a (i) Disclosure
 [320000] Income statement, by nature of expense
Profit or loss [abstract]
Profit (loss) [abstract]
Revenue
X duration, credit
IFRS for SMEs 23.30 Disclosure, IFRS for SMEs 5.5 a Disclosure
Other income
X duration, credit
IFRS for SMEs 5.9 Common practice
Increase (decrease) in inventories of finished goods and work in progress
(X) duration, debit
IFRS for SMEs 5.11 a Common practice
Other work performed by entity and capitalised
X duration, credit
IFRS for SMEs 5.11 a Common practice
Raw materials and consumables used
(X) duration, debit
IFRS for SMEs 5.11 a Common practice
Employee benefits expense
(X) duration, debit
IFRS for SMEs 5.11 a Common practice
Depreciation and amortisation expense
(X) duration, debit
IFRS for SMEs 5.11 a Common practice
Reversal of impairment loss (impairment loss) recognised in profit or loss
(X) duration, debit
IFRS for SMEs 5.11 a Common practice
Other expenses
(X) duration, debit
IFRS for SMEs 5.11 a Common practice
Other gains (losses)
X duration, credit
IFRS for SMEs 5.9 Common practice
Finance income
X duration, credit
IFRS for SMEs 5.9 Common practice
Finance costs
(X) duration, debit
IFRS for SMEs 5.5 b Disclosure
Share of profit (loss) of associates and joint ventures accounted for using equity method
X duration, credit
IFRS for SMEs 5.5 c Disclosure
Profit (loss) before tax
X duration, credit
IFRS for SMEs 5.5 Common practice
Tax income (expense)
(X) duration, debit
IFRS for SMEs 29.39 Disclosure, IFRS for SMEs 5.5 d Disclosure
Profit (loss) from continuing operations
X duration, credit
IFRS for SMEs 5.5 Common practice
Profit (loss) from discontinued operations
X duration, credit
IFRS for SMEs 5.5 e Disclosure
Profit (loss)
X duration, credit
IFRS for SMEs 7.7 b Disclosure, IFRS for SMEs 35.13 c Disclosure, IFRS for SMEs 6.3 c (i) Disclosure, IFRS for SMEs 5.5 f Disclosure
Profit (loss), attributable to [abstract]
Profit (loss), attributable to owners of parent
X duration, credit
IFRS for SMEs 5.6 a (ii) Disclosure
Profit (loss), attributable to non-controlling interests
X duration, credit
IFRS for SMEs 5.6 a (i) Disclosure
 [410000] Statement of comprehensive income, OCI components presented net of tax
Statement of comprehensive income [abstract]
Profit (loss)
X duration, credit
IFRS for SMEs 7.7 b Disclosure, IFRS for SMEs 35.13 c Disclosure, IFRS for SMEs 6.3 c (i) Disclosure, IFRS for SMEs 5.5 f Disclosure
Other comprehensive income [abstract]
Components of other comprehensive income that will not be reclassified to profit or loss, net of tax [abstract]
Other comprehensive income, net of tax, exchange differences on translation
X duration, credit
IFRS for SMEs 5.5 g Disclosure, IFRS for SMEs 5.4 b (i) Disclosure
Other comprehensive income, net of tax, actuarial gains (losses) on defined benefit plans
X duration, credit
IFRS for SMEs 5.5 g Disclosure, IFRS for SMEs 5.4 b (ii) Disclosure
Other comprehensive income, net of tax, gains (losses) on revaluation
X duration, credit
IFRS for SMEs 5.4 b (iv) Disclosure, IFRS for SMEs 5.5 g Disclosure
Components of other comprehensive income that will be reclassified to profit or loss, net of tax [abstract]
Other comprehensive income, net of tax, cash flow hedges
X duration, credit
IFRS for SMEs 5.4 b (iii) Disclosure, IFRS for SMEs 5.5 g Disclosure
Share of other comprehensive income of associates and joint ventures accounted for using equity method, net of tax
X duration, credit
IFRS for SMEs 5.5 h Disclosure
Total other comprehensive income
X duration, credit
IFRS for SMEs 5.4 b Disclosure, IFRS for SMEs 6.3 c (ii) Disclosure
Total comprehensive income
X duration, credit
IFRS for SMEs 6.3 a Disclosure, IFRS for SMEs 5.5 i Disclosure
Comprehensive income attributable to [abstract]
Comprehensive income, attributable to owners of parent
X duration, credit
IFRS for SMEs 6.3 a Disclosure, IFRS for SMEs 5.6 b (ii) Disclosure
Comprehensive income, attributable to non-controlling interests
X duration, credit
IFRS for SMEs 5.6 b (i) Disclosure, IFRS for SMEs 6.3 a Disclosure
 [420000] Statement of comprehensive income, OCI components presented before tax
Statement of comprehensive income [abstract]
Profit (loss)
X duration, credit
IFRS for SMEs 7.7 b Disclosure, IFRS for SMEs 35.13 c Disclosure, IFRS for SMEs 6.3 c (i) Disclosure, IFRS for SMEs 5.5 f Disclosure
Components of other comprehensive income that will not be reclassified to profit or loss, before tax [abstract]
Other comprehensive income, before tax, exchange differences on translation
X duration, credit
IFRS for SMEs 5.4 b (i) Disclosure, IFRS for SMEs 5.5 g Disclosure
Other comprehensive income, before tax, actuarial gains (losses) on defined benefit plans
X duration, credit
IFRS for SMEs 5.4 b (ii) Disclosure, IFRS for SMEs 28.41 b Disclosure, IFRS for SMEs 5.5 g Disclosure
Other comprehensive income, before tax, gains (losses) on revaluation
X duration, credit
IFRS for SMEs 5.5 g Disclosure, IFRS for SMEs 5.4 b (iv) Disclosure
Components of other comprehensive income that will be reclassified to profit or loss, before tax [abstract]
Other comprehensive income, before tax, cash flow hedges
X duration, credit
IFRS for SMEs 5.5 g Disclosure, IFRS for SMEs 5.4 b (iii) Disclosure
Share of other comprehensive income of associates and joint ventures accounted for using equity method, before tax
X duration, credit
IFRS for SMEs 5.5 h Disclosure
Total other comprehensive income, before tax
X duration, credit
IFRS for SMEs 5.5 Common practice
Income tax relating to components of other comprehensive income
(X) duration
IFRS for SMEs 29.40 a Disclosure
Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method
(X) duration, debit
IFRS for SMEs 29.40 a Disclosure
Total other comprehensive income
X duration, credit
IFRS for SMEs 5.4 b Disclosure, IFRS for SMEs 6.3 c (ii) Disclosure
Total comprehensive income
X duration, credit
IFRS for SMEs 6.3 a Disclosure, IFRS for SMEs 5.5 i Disclosure
Comprehensive income attributable to [abstract]
Comprehensive income, attributable to owners of parent
X duration, credit
IFRS for SMEs 6.3 a Disclosure, IFRS for SMEs 5.6 b (ii) Disclosure
Comprehensive income, attributable to non-controlling interests
X duration, credit
IFRS for SMEs 5.6 b (i) Disclosure, IFRS for SMEs 6.3 a Disclosure
 [510000] Statement of cash flows, direct method
Statement of cash flows [abstract]
Cash flows from (used in) operating activities [abstract]
Classes of cash receipts from operating activities [abstract]
Receipts from sales of goods and rendering of services
X duration, debit
IFRS for SMEs 7.4 a Example
Receipts from royalties, fees, commissions and other revenue
X duration, debit
IFRS for SMEs 7.4 b Example
Receipts from contracts held for dealing or trading purposes
X duration, debit
IFRS for SMEs 7.4 f Example
Receipts from premiums and claims, annuities and other policy benefits
X duration, debit
IFRS for SMEs 7.4 Example
Other cash receipts from operating activities
X duration, debit
IFRS for SMEs 7.4 Example
Classes of cash payments from operating activities [abstract]
Payments to suppliers for goods and services
(X) duration, credit
IFRS for SMEs 7.4 c Example
Payments from contracts held for dealing or trading purpose
(X) duration, credit
IFRS for SMEs 7.4 f Example
Payments to and on behalf of employees
(X) duration, credit
IFRS for SMEs 7.4 d Example
Payments for premiums and claims, annuities and other policy benefits
(X) duration, credit
IFRS for SMEs 7.4 Example
Other cash payments from operating activities
(X) duration, credit
IFRS for SMEs 7.4 Example
Dividends paid
(X) duration, credit
IFRS for SMEs 7.15 Disclosure
Dividends received
X duration, debit
IFRS for SMEs 7.15 Disclosure
Interest paid
(X) duration, credit
IFRS for SMEs 7.15 Disclosure
Interest received
X duration, debit
IFRS for SMEs 7.15 Disclosure
Income taxes refund (paid)
(X) duration, credit
IFRS for SMEs 7.17 Disclosure, IFRS for SMEs 7.4 e Example
Other inflows (outflows) of cash
X duration, debit
IFRS for SMEs 7.4 Disclosure
Net cash flows from (used in) operating activities
X duration
IFRS for SMEs 7.4 Disclosure
Cash flows from (used in) investing activities [abstract]
Cash flows from losing control of subsidiaries or other businesses
X duration, debit
IFRS for SMEs 7.5 d Disclosure
Cash flows used in obtaining control of subsidiaries or other businesses
(X) duration, credit
IFRS for SMEs 7.5 c Disclosure
Other cash receipts from sales of equity or debt instruments of other entities
X duration, debit
IFRS for SMEs 7.5 d Example
Other cash payments to acquire equity or debt instruments of other entities
(X) duration, credit
IFRS for SMEs 7.5 c Example
Other cash receipts from sales of interests in joint ventures
X duration, debit
IFRS for SMEs 7.5 d Example
Other cash payments to acquire interests in joint ventures
(X) duration, credit
IFRS for SMEs 7.5 c Example
Proceeds from sales of property, plant and equipment
X duration, debit
IFRS for SMEs 7.5 b Example
Purchase of property, plant and equipment
(X) duration, credit
IFRS for SMEs 7.5 a Example
Proceeds from sales of intangible assets
X duration, debit
IFRS for SMEs 7.5 b Example
Purchase of intangible assets
(X) duration, credit
IFRS for SMEs 7.5 a Example
Proceeds from sales of other long-term assets
X duration, debit
IFRS for SMEs 7.5 b Example
Purchase of other long-term assets
(X) duration, credit
IFRS for SMEs 7.5 a Example
Cash advances and loans made to other parties
(X) duration, credit
IFRS for SMEs 7.5 e Example
Cash receipts from repayment of advances and loans made to other parties
X duration, debit
IFRS for SMEs 7.5 f Example
Cash payments for futures contracts, forward contracts, option contracts and swap contracts
(X) duration, credit
IFRS for SMEs 7.5 g Example
Cash receipts from futures contracts, forward contracts, option contracts and swap contracts
X duration, debit
IFRS for SMEs 7.5 h Example
Dividends received
X duration, debit
IFRS for SMEs 7.14 Disclosure
Interest paid
(X) duration, credit
IFRS for SMEs 7.14 Disclosure
Interest received
X duration, debit
IFRS for SMEs 7.14 Disclosure
Income taxes refund (paid)
(X) duration, credit
IFRS for SMEs 7.4 e Example, IFRS for SMEs 7.17 Disclosure
Other inflows (outflows) of cash
X duration, debit
IFRS for SMEs 7.5 Disclosure
Net cash flows from (used in) investing activities
X duration, debit
IFRS for SMEs 7.5 Disclosure
Cash flows from (used in) financing activities [abstract]
Proceeds from issuing shares
X duration, debit
IFRS for SMEs 7.6 a Example
Proceeds from issuing other equity instruments
X duration, debit
IFRS for SMEs 7.6 a Example
Payments to acquire or redeem entity's shares
(X) duration, credit
IFRS for SMEs 7.6 b Example
Payments of other equity instruments
(X) duration, credit
IFRS for SMEs 7.6 Common practice
Proceeds from borrowings
X duration, debit
IFRS for SMEs 7.6 c Example
Repayments of borrowings
(X) duration, credit
IFRS for SMEs 7.6 d Example
Payments of finance lease liabilities
(X) duration, credit
IFRS for SMEs 7.6 e Example
Dividends paid
(X) duration, credit
IFRS for SMEs 7.14 Disclosure
Interest paid
(X) duration, credit
IFRS for SMEs 7.14 Disclosure
Income taxes refund (paid)
(X) duration, credit
IFRS for SMEs 7.17 Disclosure, IFRS for SMEs 7.4 e Example
Other inflows (outflows) of cash
X duration, debit
IFRS for SMEs 7.6 Disclosure
Net cash flows from (used in) financing activities
X duration, debit
IFRS for SMEs 7.6 Disclosure
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes
X duration, debit
IFRS for SMEs 7.13 Disclosure
Effect of exchange rate changes on cash and cash equivalents [abstract]
Effect of exchange rate changes on cash and cash equivalents
X duration, debit
IFRS for SMEs 7.13 Disclosure
Net increase (decrease) in cash and cash equivalents
X duration, debit
IFRS for SMEs 7.20 Disclosure
Cash and cash equivalents at beginning of period
X instant, debit
IFRS for SMEs 7.20 Disclosure, IFRS for SMEs 4.2 a Disclosure
Cash and cash equivalents at end of period
X instant, debit
IFRS for SMEs 7.20 Disclosure, IFRS for SMEs 4.2 a Disclosure
 [520000] Statement of cash flows, indirect method
Statement of cash flows [abstract]
Cash flows from (used in) operating activities [abstract]
Profit (loss)
X duration, credit
IFRS for SMEs 7.7 b Disclosure, IFRS for SMEs 35.13 c Disclosure, IFRS for SMEs 6.3 c (i) Disclosure, IFRS for SMEs 5.5 f Disclosure
Adjustments to reconcile profit (loss) [abstract]
Adjustments for non-cash income tax expense
X duration, debit
IFRS for SMEs F5 Example
Adjustments for non-cash finance costs
X duration, debit
IFRS for SMEs F5 Example
Adjustments for income tax expense
X duration, debit
IFRS for SMEs 7.17 Disclosure
Adjustments for finance costs
X duration, debit
IFRS for SMEs 7.8 c Common practice
Adjustments for decrease (increase) in inventories
X duration, debit
IFRS for SMEs 7.8 a Common practice
Adjustments for decrease (increase) in trade accounts receivable
X duration, debit
IFRS for SMEs 7.8 a Common practice
Adjustments for decrease (increase) in other operating receivables
X duration, debit
IFRS for SMEs 7.8 a Common practice
Adjustments for increase (decrease) in trade accounts payable
X duration, debit
IFRS for SMEs 7.8 a Common practice
Adjustments for increase (decrease) in other operating payables
X duration, debit
IFRS for SMEs 7.8 a Common practice
Adjustments for depreciation and amortisation expense
X duration, debit
IFRS for SMEs 7.8 b Common practice
Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss
X duration, debit
IFRS for SMEs 7.8 b Common practice
Adjustments for provisions
X duration, debit
IFRS for SMEs 7.8 b Common practice
Adjustments for unrealised foreign exchange losses (gains)
X duration, debit
IFRS for SMEs 7.8 b Common practice
Adjustments for share-based payments
X duration, debit
IFRS for SMEs 7.8 b Common practice
Adjustments for fair value losses (gains)
X duration, debit
IFRS for SMEs 7.8 b Common practice
Adjustments for undistributed profits of associates
(X) duration, credit
IFRS for SMEs 7.8 b Common practice
Adjustments for non-controlling interests
X duration, debit
IFRS for SMEs 7.8 b Common practice
Adjustments for accrued expenses (income) not yet paid (received)
(X) duration, credit
IFRS for SMEs 7.8 b Common practice
Other adjustments for non-cash items
X duration, debit
IFRS for SMEs 7.8 b Common practice
Adjustments for losses (gains) on disposal of non-current assets
X duration, debit
IFRS for SMEs 7.8 b Common practice
Other adjustments for which cash effects are investing or financing cash flow
X duration, debit
IFRS for SMEs 7.8 c Common practice
Other adjustments to reconcile profit (loss)
X duration, debit
IFRS for SMEs 7.8 Disclosure
Total adjustments to reconcile profit (loss)
X duration, debit
IFRS for SMEs 7.8 Disclosure
Dividends paid
(X) duration, credit
IFRS for SMEs 7.15 Disclosure
Dividends received
X duration, debit
IFRS for SMEs 7.15 Disclosure
Interest paid
(X) duration, credit
IFRS for SMEs 7.15 Disclosure
Interest received
X duration, debit
IFRS for SMEs 7.15 Disclosure
Income taxes refund (paid)
(X) duration, credit
IFRS for SMEs 7.17 Disclosure, IFRS for SMEs 7.4 e Example
Other inflows (outflows) of cash
X duration, debit
IFRS for SMEs 7.4 Disclosure
Net cash flows from (used in) operating activities
X duration
IFRS for SMEs 7.4 Disclosure
Cash flows from (used in) investing activities [abstract]
Cash flows from losing control of subsidiaries or other businesses
X duration, debit
IFRS for SMEs 7.5 d Disclosure
Cash flows used in obtaining control of subsidiaries or other businesses
(X) duration, credit
IFRS for SMEs 7.5 c Disclosure
Other cash receipts from sales of equity or debt instruments of other entities
X duration, debit
IFRS for SMEs 7.5 d Example
Other cash payments to acquire equity or debt instruments of other entities
(X) duration, credit
IFRS for SMEs 7.5 c Example
Other cash receipts from sales of interests in joint ventures
X duration, debit
IFRS for SMEs 7.5 d Example
Other cash payments to acquire interests in joint ventures
(X) duration, credit
IFRS for SMEs 7.5 c Example
Proceeds from sales of property, plant and equipment
X duration, debit
IFRS for SMEs 7.5 b Example
Purchase of property, plant and equipment
(X) duration, credit
IFRS for SMEs 7.5 a Example
Proceeds from sales of intangible assets
X duration, debit
IFRS for SMEs 7.5 b Example
Purchase of intangible assets
(X) duration, credit
IFRS for SMEs 7.5 a Example
Proceeds from sales of other long-term assets
X duration, debit
IFRS for SMEs 7.5 b Example
Purchase of other long-term assets
(X) duration, credit
IFRS for SMEs 7.5 a Example
Cash advances and loans made to other parties
(X) duration, credit
IFRS for SMEs 7.5 e Example
Cash receipts from repayment of advances and loans made to other parties
X duration, debit
IFRS for SMEs 7.5 f Example
Cash payments for futures contracts, forward contracts, option contracts and swap contracts
(X) duration, credit
IFRS for SMEs 7.5 g Example
Cash receipts from futures contracts, forward contracts, option contracts and swap contracts
X duration, debit
IFRS for SMEs 7.5 h Example
Dividends received
X duration, debit
IFRS for SMEs 7.14 Disclosure
Interest paid
(X) duration, credit
IFRS for SMEs 7.14 Disclosure
Interest received
X duration, debit
IFRS for SMEs 7.14 Disclosure
Income taxes refund (paid)
(X) duration, credit
IFRS for SMEs 7.4 e Example, IFRS for SMEs 7.17 Disclosure
Other inflows (outflows) of cash
X duration, debit
IFRS for SMEs 7.5 Disclosure
Net cash flows from (used in) investing activities
X duration, debit
IFRS for SMEs 7.5 Disclosure
Cash flows from (used in) financing activities [abstract]
Proceeds from issuing shares
X duration, debit
IFRS for SMEs 7.6 a Example
Proceeds from issuing other equity instruments
X duration, debit
IFRS for SMEs 7.6 a Example
Payments to acquire or redeem entity's shares
(X) duration, credit
IFRS for SMEs 7.6 b Example
Payments of other equity instruments
(X) duration, credit
IFRS for SMEs 7.6 Common practice
Proceeds from borrowings
X duration, debit
IFRS for SMEs 7.6 c Example
Repayments of borrowings
(X) duration, credit
IFRS for SMEs 7.6 d Example
Payments of finance lease liabilities
(X) duration, credit
IFRS for SMEs 7.6 e Example
Dividends paid
(X) duration, credit
IFRS for SMEs 7.14 Disclosure
Interest paid
(X) duration, credit
IFRS for SMEs 7.14 Disclosure
Income taxes refund (paid)
(X) duration, credit
IFRS for SMEs 7.17 Disclosure, IFRS for SMEs 7.4 e Example
Other inflows (outflows) of cash
X duration, debit
IFRS for SMEs 7.6 Disclosure
Net cash flows from (used in) financing activities
X duration, debit
IFRS for SMEs 7.6 Disclosure
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes
X duration, debit
IFRS for SMEs 7.13 Disclosure
Effect of exchange rate changes on cash and cash equivalents [abstract]
Effect of exchange rate changes on cash and cash equivalents
X duration, debit
IFRS for SMEs 7.13 Disclosure
Net increase (decrease) in cash and cash equivalents
X duration, debit
IFRS for SMEs 7.20 Disclosure
Cash and cash equivalents at beginning of period
X instant, debit
IFRS for SMEs 7.20 Disclosure, IFRS for SMEs 4.2 a Disclosure
Cash and cash equivalents at end of period
X instant, debit
IFRS for SMEs 7.20 Disclosure, IFRS for SMEs 4.2 a Disclosure
 [610000] Statement of changes in equity
Statement of changes in equity [abstract]
Statement of changes in equity [table]
table
IFRS for SMEs 6.3 Disclosure
Components of equity [axis]
axis
IFRS for SMEs 6.3 Disclosure
Equity [member]
member [default]
IFRS for SMEs 6.3 Disclosure
Equity attributable to owners of parent [member]
member
IFRS for SMEs 6.3 Disclosure
Issued capital [member]
member
IFRS for SMEs 6.3 Disclosure
Share premium [member]
member
IFRS for SMEs 6.3 Disclosure
Treasury shares [member]
member
IFRS for SMEs 6.3 Disclosure
Other equity interest [member]
member
IFRS for SMEs 6.3 Disclosure
Other reserves [member]
member
IFRS for SMEs 6.3 Disclosure, IFRS for SMEs 4.12 b Disclosure
Reserve of exchange differences on translation [member]
member
IFRS for SMEs 6.3 Common practice
Reserve of cash flow hedges [member]
member
IFRS for SMEs 6.3 Common practice
Revaluation surplus [member]
member
IFRS for SMEs 6.3 Common practice, IFRS for SMEs 17.15C Disclosure
Retained earnings [member]
member
IFRS for SMEs 6.3 Disclosure
Non-controlling interests [member]
member
IFRS for SMEs 6.3 Disclosure
Retrospective application and retrospective restatement [axis]
axis
IFRS for SMEs 10.13 b Disclosure, IFRS for SMEs 6.3 b Disclosure, IFRS for SMEs 10.23 b Disclosure, IFRS for SMEs 10.14 c Disclosure
Currently stated [member]
member [default]
IFRS for SMEs 10.14 c Disclosure, IFRS for SMEs 6.3 b Disclosure, IFRS for SMEs 10.13 b Disclosure, IFRS for SMEs 10.23 b Disclosure
Previously stated [member]
member
IFRS for SMEs 10.13 b Disclosure, IFRS for SMEs 6.3 b Disclosure, IFRS for SMEs 10.14 c Disclosure, IFRS for SMEs 10.23 b Disclosure
Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]
member
IFRS for SMEs 6.3 b Disclosure, IFRS for SMEs 10.13 b Disclosure, IFRS for SMEs 10.23 b Disclosure, IFRS for SMEs 10.14 c Disclosure
Increase (decrease) due to changes in accounting policy [member]
member
IFRS for SMEs 10.13 b Disclosure, IFRS for SMEs 10.14 c Disclosure
Increase (decrease) due to changes in accounting policy required by IFRS for SMEs [member]
member
IFRS for SMEs 10.13 c Disclosure, IFRS for SMEs 10.13 b Disclosure
Increase (decrease) due to voluntary changes in accounting policy [member]
member
IFRS for SMEs 10.14 c Disclosure
Increase (decrease) due to corrections of prior period errors [member]
member
IFRS for SMEs 10.23 c Disclosure, IFRS for SMEs 10.23 b Disclosure
Statement of changes in equity [line items]
line items
Equity at beginning of period
X instant, credit
IFRS for SMEs 4.2 q Disclosure, IFRS for SMEs 35.13 b Disclosure, IFRS for SMEs 6.3 c Disclosure
Changes in equity [abstract]
Comprehensive income [abstract]
Profit (loss)
X duration, credit
IFRS for SMEs 7.7 b Disclosure, IFRS for SMEs 35.13 c Disclosure, IFRS for SMEs 6.3 c (i) Disclosure, IFRS for SMEs 5.5 f Disclosure
Other comprehensive income
X duration, credit
IFRS for SMEs 5.4 b Disclosure, IFRS for SMEs 6.3 c (ii) Disclosure
Total comprehensive income
X duration, credit
IFRS for SMEs 6.3 a Disclosure, IFRS for SMEs 5.5 i Disclosure
Issue of equity
X duration, credit
IFRS for SMEs 6.3 c (iii) Disclosure
Dividends recognised as distributions to owners
(X) duration, debit
IFRS for SMEs 6.3 c (iii) Disclosure
Increase through other contributions by owners, equity
X duration, credit
IFRS for SMEs 6.3 c (iii) Disclosure
Decrease through other distributions to owners, equity
(X) duration, debit
IFRS for SMEs 6.3 c (iii) Disclosure
Increase (decrease) through other changes, equity
X duration, credit
IFRS for SMEs 6.3 c Disclosure
Increase (decrease) through treasury share transactions, equity
X duration, credit
IFRS for SMEs 6.3 c (iii) Disclosure
Increase (decrease) through changes in ownership interests in subsidiaries that do not result in loss of control, equity
X duration, credit
IFRS for SMEs 6.3 c (iii) Disclosure
Increase (decrease) through share-based payment transactions, equity
X duration, credit
IFRS for SMEs 6.3 c (iii) Disclosure
Total increase (decrease) in equity
X duration, credit
IFRS for SMEs 6.3 c Disclosure
Equity at end of period
X instant, credit
IFRS for SMEs 4.2 q Disclosure, IFRS for SMEs 35.13 b Disclosure, IFRS for SMEs 6.3 c Disclosure
 [650000] Statement of income and retained earnings, additional disclosures
Statement of income and retained earnings, additional disclosures [abstract]
Retained earnings at beginning of period
X instant, credit
IFRS for SMEs 6.5 a Disclosure, IFRS for SMEs 4.11 f Disclosure, IFRS for SMEs 6.5 e Disclosure
Dividends declared and paid or payable
(X) duration, debit
IFRS for SMEs 6.5 b Disclosure
Increase (decrease) through corrections of errors, retained earnings
X duration, credit
IFRS for SMEs 6.5 c Disclosure
Increase (decrease) through changes in accounting policies, retained earnings
X duration, credit
IFRS for SMEs 6.5 d Disclosure
Retained earnings at end of period
X instant, credit
IFRS for SMEs 6.5 a Disclosure, IFRS for SMEs 4.11 f Disclosure, IFRS for SMEs 6.5 e Disclosure
 [800100] Notes - Subclassifications of assets, liabilities and equities
Subclassifications of assets, liabilities and equities [abstract]
Property, plant and equipment [abstract]
Land and buildings [abstract]
Land
X instant, debit
IFRS for SMEs 4.11 a Common practice
Buildings
X instant, debit
IFRS for SMEs 4.11 a Common practice
Total land and buildings
X instant, debit
IFRS for SMEs 4.11 a Common practice
Machinery
X instant, debit
IFRS for SMEs 4.11 a Common practice
Vehicles [abstract]
Ships
X instant, debit
IFRS for SMEs 4.11 a Common practice
Aircraft
X instant, debit
IFRS for SMEs 4.11 a Common practice
Motor vehicles
X instant, debit
IFRS for SMEs 4.11 a Common practice
Total vehicles
X instant, debit
IFRS for SMEs 4.11 a Common practice
Fixtures and fittings
X instant, debit
IFRS for SMEs 4.11 a Common practice
Office equipment
X instant, debit
IFRS for SMEs 4.11 a Common practice
Tangible exploration and evaluation assets
X instant, debit
IFRS for SMEs 4.11 a Common practice
Construction in progress
X instant, debit
IFRS for SMEs 4.11 a Common practice
Other property, plant and equipment
X instant, debit
IFRS for SMEs 4.11 a Common practice
Total property, plant and equipment
X instant, debit
IFRS for SMEs 17.31 e Disclosure, IFRS for SMEs 4.2 e Disclosure, IFRS for SMEs 4.11 a Disclosure
Intangible assets and goodwill [abstract]
Intangible assets other than goodwill [abstract]
Brand names
X instant, debit
IFRS for SMEs 4.11 Common practice
Intangible exploration and evaluation assets
X instant, debit
IFRS for SMEs 4.11 Common practice
Mastheads and publishing titles
X instant, debit
IFRS for SMEs 4.11 Common practice
Computer software
X instant, debit
IFRS for SMEs 4.11 Common practice
Licences and franchises
X instant, debit
IFRS for SMEs 4.11 Common practice
Copyrights, patents and other industrial property rights, service and operating rights
X instant, debit
IFRS for SMEs 4.11 Common practice
Recipes, formulae, models, designs and prototypes
X instant, debit
IFRS for SMEs 4.11 Common practice
Intangible assets under development
X instant, debit
IFRS for SMEs 4.11 Common practice
Service concession arrangements, classified as intangible assets
X instant, debit
IFRS for SMEs 34.15 Common practice
Other intangible assets
X instant, debit
IFRS for SMEs 4.11 Common practice
Total intangible assets other than goodwill
X instant, debit
IFRS for SMEs 4.2 g Disclosure, IFRS for SMEs 18.27 e Disclosure
Goodwill
X instant, debit
IFRS for SMEs 4.3 Common practice
Total intangible assets and goodwill
X instant, debit
IFRS for SMEs 4.3 Common practice
Classes of current inventories [abstract]
Current inventories held for sale
X instant, debit
IFRS for SMEs 4.11 c (i) Disclosure
Current work in progress
X instant, debit
IFRS for SMEs 4.11 c (ii) Disclosure
Current materials and supplies to be consumed in production process or rendering services
X instant, debit
IFRS for SMEs 4.11 c (iii) Disclosure
Total current inventories
X instant, debit
IFRS for SMEs 4.11 c Disclosure, IFRS for SMEs 13.22 b Disclosure, IFRS for SMEs 4.2 d Disclosure
Trade and other non-current receivables [abstract]
Non-current receivables due from related parties
X instant, debit
IFRS for SMEs 4.11 b Disclosure
Non-current receivables due from other parties
X instant, debit
IFRS for SMEs 4.11 b Disclosure
Non-current receivables arising from accrued income not yet billed
X instant, debit
IFRS for SMEs 4.11 b Disclosure
Total trade and other non-current receivables
X instant, debit
IFRS for SMEs 4.11 b Disclosure, IFRS for SMEs 4.2 b Disclosure
Trade and other current receivables [abstract]
Current receivables due from related parties
X instant, debit
IFRS for SMEs 4.11 b Disclosure
Current receivables due from other parties
X instant, debit
IFRS for SMEs 4.11 b Disclosure
Current receivables arising from accrued income not yet billed
X instant, debit
IFRS for SMEs 4.11 b Disclosure
Total trade and other current receivables
X instant, debit
IFRS for SMEs 4.2 b Disclosure, IFRS for SMEs 4.11 b Disclosure
Trade and other receivables [abstract]
Receivables due from related parties
X instant, debit
IFRS for SMEs 4.11 b Disclosure
Receivables due from other parties
X instant, debit
IFRS for SMEs 4.11 b Disclosure
Receivables arising from accrued income not yet billed
X instant, debit
IFRS for SMEs 4.11 b Disclosure
Total trade and other receivables
X instant, debit
IFRS for SMEs 4.11 b Disclosure, IFRS for SMEs 4.2 b Disclosure
Cash and cash equivalents [abstract]
Cash [abstract]
Cash on hand
X instant, debit
IFRS for SMEs 7.20 Common practice
Balances with banks
X instant, debit
IFRS for SMEs 7.20 Common practice
Total cash
X instant, debit
IFRS for SMEs 7.20 Common practice
Cash equivalents [abstract]
Short-term deposits, classified as cash equivalents
X instant, debit
IFRS for SMEs 7.20 Common practice
Short-term investments, classified as cash equivalents
X instant, debit
IFRS for SMEs 7.20 Common practice
Other banking arrangements, classified as cash equivalents
X instant, debit
IFRS for SMEs 7.20 Common practice
Total cash equivalents
X instant, debit
IFRS for SMEs 7.20 Common practice
Other cash and cash equivalents
X instant, debit
IFRS for SMEs 7.20 Common practice
Total cash and cash equivalents
X instant, debit
IFRS for SMEs 7.20 Disclosure, IFRS for SMEs 4.2 a Disclosure
Classes of other provisions [abstract]
Warranty provision [abstract]
Non-current warranty provision
X instant, credit
IFRS for SMEs 21A.4 Example
Current warranty provision
X instant, credit
IFRS for SMEs 21A.4 Example
Total warranty provision
X instant, credit
IFRS for SMEs 21A.4 Example
Restructuring provision [abstract]
Non-current restructuring provision
X instant, credit
IFRS for SMEs 21A.3 Example
Current restructuring provision
X instant, credit
IFRS for SMEs 21A.3 Example
Total restructuring provision
X instant, credit
IFRS for SMEs 21A.3 Example
Legal proceedings provision [abstract]
Non-current legal proceedings provision
X instant, credit
IFRS for SMEs 21A.9 Example
Current legal proceedings provision
X instant, credit
IFRS for SMEs 21A.9 Example
Total legal proceedings provision
X instant, credit
IFRS for SMEs 21A.9 Example
Refunds provision [abstract]
Non-current refunds provision
X instant, credit
IFRS for SMEs 21A.5 Example
Current refunds provision
X instant, credit
IFRS for SMEs 21A.5 Example
Total refunds provision
X instant, credit
IFRS for SMEs 21A.5 Example
Onerous contracts provision [abstract]
Non-current onerous contracts provision
X instant, credit
IFRS for SMEs 21A.2 Example
Current onerous contracts provision
X instant, credit
IFRS for SMEs 21A.2 Example
Total onerous contracts provision
X instant, credit
IFRS for SMEs 21A.2 Example
Miscellaneous other provisions [abstract]
Non-current miscellaneous other provisions
X instant, credit
IFRS for SMEs 4.11 e Common practice
Current miscellaneous other provisions
X instant, credit
IFRS for SMEs 4.11 e Common practice
Total miscellaneous other provisions
X instant, credit
IFRS for SMEs 4.11 e Common practice
Other provisions [abstract]
Other non-current provisions
X instant, credit
IFRS for SMEs 4.11 e Disclosure
Other current provisions
X instant, credit
IFRS for SMEs 4.11 e Disclosure
Total other provisions
X instant, credit
IFRS for SMEs 4.11 e Disclosure, IFRS for SMEs 21.14 a (i) Disclosure
Trade and other non-current payables [abstract]
Non-current trade payables
X instant, credit
IFRS for SMEs 4.11 d Disclosure
Non-current payables to related parties
X instant, credit
IFRS for SMEs 4.11 d Disclosure
Deferred income classified as non-current
X instant, credit
IFRS for SMEs 4.11 d Disclosure
Accruals classified as non-current
X instant, credit
IFRS for SMEs 4.11 d Disclosure
Total trade and other non-current payables
X instant, credit
IFRS for SMEs 4.11 d Disclosure, IFRS for SMEs 4.2 l Disclosure
Trade and other current payables [abstract]
Current trade payables
X instant, credit
IFRS for SMEs 4.11 d Disclosure
Current payables to related parties
X instant, credit
IFRS for SMEs 4.11 d Disclosure
Deferred income classified as current
X instant, credit
IFRS for SMEs 4.11 d Disclosure
Accruals classified as current
X instant, credit
IFRS for SMEs 4.11 d Disclosure
Total trade and other current payables
X instant, credit
IFRS for SMEs 4.2 l Disclosure, IFRS for SMEs 4.11 d Disclosure
Trade and other payables [abstract]
Trade payables
X instant, credit
IFRS for SMEs 4.11 d Disclosure
Payables to related parties
X instant, credit
IFRS for SMEs 4.11 d Disclosure
Deferred income
X instant, credit
IFRS for SMEs 4.11 d Disclosure
Accruals
X instant, credit
IFRS for SMEs 4.11 d Disclosure
Total trade and other payables
X instant, credit
IFRS for SMEs 4.2 l Disclosure, IFRS for SMEs 4.11 d Disclosure
Categories of non-current financial assets and non-current financial liabilities [abstract]
Non-current financial assets at fair value through profit or loss
X instant, debit
IFRS for SMEs 11.41 a Disclosure
Non-current financial assets that are debt instruments, at amortised cost
X instant, debit
IFRS for SMEs 11.41 b Disclosure
Non-current financial assets that are equity instruments, at cost
X instant, debit
IFRS for SMEs 11.41 c Disclosure
Non-current financial liabilities at fair value through profit or loss
X instant, credit
IFRS for SMEs 11.41 d Disclosure
Non-current financial liabilities at amortised cost
X instant, credit
IFRS for SMEs 11.41 e Disclosure
Non-current loan commitments, at cost
X instant, credit
IFRS for SMEs 11.41 f Disclosure
Categories of current financial assets and current financial liabilities [abstract]
Current financial assets at fair value through profit or loss
X instant, debit
IFRS for SMEs 11.41 a Disclosure
Current financial assets that are debt instruments, at amortised cost
X instant, debit
IFRS for SMEs 11.41 b Disclosure
Current financial assets that are equity instruments, at cost
X instant, debit
IFRS for SMEs 11.41 c Disclosure
Current financial liabilities at fair value through profit or loss
X instant, credit
IFRS for SMEs 11.41 d Disclosure
Current financial liabilities at amortised cost
X instant, credit
IFRS for SMEs 11.41 e Disclosure
Current loan commitments, at cost
X instant, credit
IFRS for SMEs 11.41 f Disclosure
Categories of financial assets and financial liabilities [abstract]
Financial assets at fair value through profit or loss
X instant, debit
IFRS for SMEs 11.41 a Disclosure
Financial assets that are debt instruments, at amortised cost
X instant, debit
IFRS for SMEs 11.41 b Disclosure
Financial assets that are equity instruments, at cost
X instant, debit
IFRS for SMEs 11.41 c Disclosure
Financial liabilities at fair value through profit or loss
X instant, credit
IFRS for SMEs 11.41 d Disclosure
Financial liabilities at amortised cost
X instant, credit
IFRS for SMEs 11.41 e Disclosure
Loan commitments, at cost
X instant, credit
IFRS for SMEs 11.41 f Disclosure
Other reserves [abstract]
Reserve of exchange differences on translation
X instant, credit
IFRS for SMEs 4.3 Common practice, IFRS for SMEs 30.25 b Disclosure
Reserve of cash flow hedges
X instant, credit
IFRS for SMEs 4.3 Common practice
Revaluation surplus
X instant, credit
IFRS for SMEs 17.15C Disclosure
Total other reserves
X instant, credit
IFRS for SMEs 4.11 f Disclosure
 [800200] Notes - Analysis of income and expense
Analysis of income and expense [abstract]
Revenue [abstract]
Revenue from sale of goods
X duration, credit
IFRS for SMEs 23.30 b (i) Disclosure
Revenue from rendering of services
X duration, credit
IFRS for SMEs 23.30 b (ii) Disclosure
Revenue from construction contracts
X duration, credit
IFRS for SMEs 23.30 b (viii) Disclosure, IFRS for SMEs 23.31 a Disclosure
Royalty income
X duration, credit
IFRS for SMEs 23.30 b (iv) Disclosure
Interest income
X duration, credit
IFRS for SMEs 23.30 b (iii) Disclosure
Dividend income
X duration, credit
IFRS for SMEs 23.30 b (v) Disclosure
Revenue from commissions
X duration, credit
IFRS for SMEs 23.30 b (vi) Disclosure
Income from government grants
X duration, credit
IFRS for SMEs 23.30 b (vii) Disclosure, IFRS for SMEs 24.6 a Disclosure
Revenue from franchise fees
X duration, credit
IFRS for SMEs 23A.25 Example
Other revenue
X duration, credit
IFRS for SMEs 23.30 b (viii) Disclosure
Total revenue
X duration, credit
IFRS for SMEs 23.30 Disclosure, IFRS for SMEs 5.5 a Disclosure
Classes of employee benefits expense [abstract]
Wages and salaries
X duration, debit
IFRS for SMEs 28.4 Common practice
Social security contributions
X duration, debit
IFRS for SMEs 28.4 Common practice
Other short-term employee benefits
X duration, debit
IFRS for SMEs 28.4 Common practice
Post-employment benefit expense, defined contribution plans
X duration, debit
IFRS for SMEs 28.40 Disclosure
Post-employment benefit expense, defined benefit plans
X duration, debit
IFRS for SMEs 28.41 g (i) Disclosure
Termination benefits expense
X duration, debit
IFRS for SMEs 28.1 Common practice
Other long-term employee benefits
X duration, debit
IFRS for SMEs 28.1 Common practice
Other employee expense
X duration, debit
IFRS for SMEs 28.1 Common practice
Total employee benefits expense
X duration, debit
IFRS for SMEs 5.11 a Common practice
 [810000] Notes - Corporate information and statement of IFRS compliance
Disclosure of notes and other explanatory information [text block]
text block
IFRS for SMEs 3.17 e Disclosure
Name of reporting entity or other means of identification
text
IFRS for SMEs 3.23 a Disclosure
Domicile of entity
text
IFRS for SMEs 3.24 a Disclosure
Legal form of entity
text
IFRS for SMEs 3.24 a Disclosure
Country of incorporation
text
IFRS for SMEs 3.24 a Disclosure
Address of entity's registered office
text
IFRS for SMEs 3.24 a Disclosure
Principal place of business
text
IFRS for SMEs 3.24 a Disclosure
Description of nature of entity's operations and principal activities
text
IFRS for SMEs 3.24 b Disclosure
Name of parent entity
text
IFRS for SMEs 33.5 Disclosure
Name of ultimate parent of group
text
IFRS for SMEs 33.5 Disclosure
Statement of compliance with IFRS for SMEs [text block]
text block
IFRS for SMEs 3.3 Disclosure, IFRS for SMEs 8.4 a Disclosure
Management conclusion on fair presentation as consequence of departure
text
IFRS for SMEs 3.5 a Disclosure
Explanation of departure from IFRS for SMEs
text
IFRS for SMEs 3.5 b Disclosure, IFRS for SMEs 3.5 c Disclosure
Explanation of nature of requirement in IFRS for SMEs and conclusion why requirement is in conflict with objective of financial statements
text
IFRS for SMEs 3.7 a Disclosure
Explanation of adjustments that would be necessary to achieve fair presentation
text
IFRS for SMEs 3.7 b Disclosure
Disclosure of uncertainties of entity's ability to continue as going concern [text block]
text block
IFRS for SMEs 3.9 Disclosure
Explanation of fact and basis for preparation of financial statements when not going concern basis
text
IFRS for SMEs 3.9 Disclosure
Explanation of why entity not regarded as going concern
text
IFRS for SMEs 3.9 Disclosure
Description of reason for using longer or shorter reporting period
text
IFRS for SMEs 3.10 a Disclosure, IFRS for SMEs 3.10 b Disclosure
Description of fact that amounts presented in financial statements are not entirely comparable
text
IFRS for SMEs 3.10 c Disclosure
Disclosure of reclassifications or changes in presentation [text block]
text block
IFRS for SMEs 3.12 Disclosure
Disclosure of reclassifications or changes in presentation [abstract]
Disclosure of reclassifications or changes in presentation [table]
table
IFRS for SMEs 3.12 Disclosure
Reclassified items [axis]
axis
IFRS for SMEs 3.12 Disclosure
Reclassified items [member]
member [default]
IFRS for SMEs 3.12 Disclosure
Disclosure of reclassifications or changes in presentation [line items]
line items
Description of nature of reclassifications or changes in presentation
text
IFRS for SMEs 3.12 a Disclosure
Amount of reclassifications or changes in presentation
X duration
IFRS for SMEs 3.12 b Disclosure
Description of reason for reclassifications or changes in presentation
text
IFRS for SMEs 3.12 c Disclosure
Description of reason why reclassification of comparative amounts is impracticable
text
IFRS for SMEs 3.13 Disclosure
Disclosure of summary of significant accounting policies [text block]
text block
IFRS for SMEs 8.4 b Disclosure
Explanation of measurement bases used in preparing financial statements [text block]
text block
IFRS for SMEs 8.5 a Disclosure
Description of other accounting policies relevant to understanding of financial statements [text block]
text block
IFRS for SMEs 8.5 b Disclosure
Explanation of management judgements in applying entity's accounting policies with significant effect on recognised amounts
text
IFRS for SMEs 8.6 Disclosure
Description of basis for preparing and presenting information not required by IFRS for SMEs
text
IFRS for SMEs 3.25 Disclosure
Explanation of sources of estimation uncertainty with significant risk of causing material adjustment
text
IFRS for SMEs 8.7 Disclosure
Disclosure of assets and liabilities with significant risk of material adjustment [text block]
text block
IFRS for SMEs 8.7 Disclosure
Disclosure of assets and liabilities with significant risk of material adjustment [abstract]
Disclosure of assets and liabilities with significant risk of material adjustment [table]
table
IFRS for SMEs 8.7 Disclosure
Assets and liabilities [axis]
axis
IFRS for SMEs 8.7 Disclosure
Assets and liabilities [member]
member [default]
IFRS for SMEs 8.7 Disclosure
Disclosure of assets and liabilities with significant risk of material adjustment [line items]
line items
Description of nature of assets with significant risk of material adjustments within next financial year
text
IFRS for SMEs 8.7 a Disclosure
Description of nature of liabilities with significant risk of material adjustments within next financial year
text
IFRS for SMEs 8.7 a Disclosure
Assets with significant risk of material adjustments within next financial year
X instant, debit
IFRS for SMEs 8.7 b Disclosure
Liabilities with significant risk of material adjustments within next financial year
X instant, credit
IFRS for SMEs 8.7 b Disclosure
Statement that fair value of assets other than cash to be distributed to owners cannot be measured reliably without undue cost or effort
text
IFRS for SMEs 22.20 Disclosure
Description of reasons why reliable fair value measurement of assets other than cash to be distributed to owners would involve undue cost or effort
text
IFRS for SMEs 22.20 Disclosure
 [811000] Notes - Accounting policies, changes in accounting estimates and errors
Disclosure of changes in accounting policies, accounting estimates and errors [text block]
text block
IFRS for SMEs  - 10 Scope of this section Disclosure
Disclosure of initial application of amendment to IFRS for SMEs [text block]
text block
IFRS for SMEs 10.13 a Disclosure
Disclosure of voluntary change in accounting policy [text block]
text block
IFRS for SMEs 10.14 Disclosure
Explanation of reason why it is impracticable to determine amounts of adjustments related to change in accounting policy
text
IFRS for SMEs 10.13 d Disclosure, IFRS for SMEs 10.14 d Disclosure
Disclosure of changes in accounting estimates [text block]
text block
IFRS for SMEs 10.18 Disclosure
Disclosure of changes in accounting estimates [abstract]
Disclosure of changes in accounting estimates [table]
table
IFRS for SMEs 10.18 Disclosure
Accounting estimates [axis]
axis
IFRS for SMEs 10.18 Disclosure
Accounting estimates [member]
member [default]
IFRS for SMEs 10.18 Disclosure
Disclosure of changes in accounting estimates [line items]
line items
Description of nature of change in accounting estimate [text block]
text block
IFRS for SMEs 10.18 Disclosure
Increase (decrease) in accounting estimate
X duration
IFRS for SMEs 10.18 Disclosure
Description of fact that amount of change in accounting estimate is impracticable [text block]
text block
IFRS for SMEs 10.18 Disclosure
Description of nature of accounting errors in prior periods [text block]
text block
IFRS for SMEs 10.23 a Disclosure
Explanation of reason why it is impracticable to determine amounts for correction related to prior period errors
text
IFRS for SMEs 10.23 d Disclosure
 [815000] Notes - Events after reporting period
Disclosure of events after reporting period [text block]
text block
IFRS for SMEs  - 32 Disclosure Disclosure
Explanation of body of authorisation
text
IFRS for SMEs 32.9 Disclosure
Date of authorisation for issue of financial statements
yyyy-mm-dd
IFRS for SMEs 32.9 Disclosure
Explanation of fact that entity's owners or others have power to amend financial statements after issue
text
IFRS for SMEs 32.9 Disclosure
Disclosure of non-adjusting events after reporting period [text block]
text block
IFRS for SMEs 32.10 Disclosure
Disclosure of non-adjusting events after reporting period [abstract]
Disclosure of non-adjusting events after reporting period [table]
table
IFRS for SMEs 32.10 Disclosure
Non-adjusting events after reporting period [axis]
axis
IFRS for SMEs 32.10 Disclosure
Non-adjusting events after reporting period [member]
member [default]
IFRS for SMEs 32.10 Disclosure
Major business combination [member]
member
IFRS for SMEs 32.11 a Example
Disposal of major subsidiary [member]
member
IFRS for SMEs 32.11 a Example
Announcement of plan to discontinue operation [member]
member
IFRS for SMEs 32.11 b Example
Major purchases of assets [member]
member
IFRS for SMEs 32.11 c Example
Other disposals of assets [member]
member
IFRS for SMEs 32.11 c Example
Expropriation of major assets by government [member]
member
IFRS for SMEs 32.11 c Example
Destruction of major production plant [member]
member
IFRS for SMEs 32.11 d Example
Announcing or commencing implementation of major restructuring [member]
member
IFRS for SMEs 32.11 e Example
Issues or repurchases of entity's debt or equity instruments [member]
member
IFRS for SMEs 32.11 f Example
Abnormally large changes in asset prices or foreign exchange rates [member]
member
IFRS for SMEs 32.11 g Example
Changes in tax rates or tax laws enacted or announced [member]
member
IFRS for SMEs 32.11 h Example
Entering into significant commitments or contingent liabilities [member]
member
IFRS for SMEs 32.11 i Example
Commencement of major litigation [member]
member
IFRS for SMEs 32.11 j Example
Disclosure of non-adjusting events after reporting period [line items]
line items
Description of nature of non-adjusting event after reporting period
text
IFRS for SMEs 32.10 a Disclosure
Explanation of financial effect of non-adjusting event after reporting period [text block]
text block
IFRS for SMEs 32.10 b Disclosure
 [816000] Notes - Hyperinflationary reporting
Disclosure of hyperinflationary reporting [text block]
text block
IFRS for SMEs  - 31 Disclosures Disclosure
Explanation of fact that financial statements and corresponding figures for previous periods have been restated for changes in general purchasing power of functional currency
text
IFRS for SMEs 31.15 a Disclosure
Description of identity of price index
text
IFRS for SMEs 31.15 b Disclosure
Level of price index
X.XX instant
IFRS for SMEs 31.15 b Disclosure
Price index movements
X.XX duration
IFRS for SMEs 31.15 b Disclosure
Gains (losses) on net monetary position
X duration, credit
IFRS for SMEs 31.15 c Disclosure
 [817000] Notes - Business combinations
Disclosure of business combinations [text block]
text block
IFRS for SMEs  - 19 Disclosures Disclosure
Disclosure of detailed information about business combinations [text block]
text block
IFRS for SMEs 19.25 Example
Disclosure of detailed information about business combination [abstract]
Disclosure of detailed information about business combination [table]
table
IFRS for SMEs 19.25 Disclosure
Business combinations [axis]
axis
IFRS for SMEs 19.25 Disclosure
Entity's total for business combinations [member]
member [default]
IFRS for SMEs 19.25 Disclosure
Business combinations [member]
member
IFRS for SMEs 19.25 Disclosure
Disclosure of detailed information about business combination [line items]
line items
Name of acquiree
text
IFRS for SMEs 19.25 a Disclosure
Description of acquiree
text
IFRS for SMEs 19.25 a Disclosure
Date of acquisition
yyyy-mm-dd
IFRS for SMEs 19.25 b Disclosure
Percentage of voting equity interests acquired
X.XX instant
IFRS for SMEs 19.25 c Disclosure
Cost of business combination
X duration, debit
IFRS for SMEs 19.25 d Disclosure
Description of components of cost of business combination
text
IFRS for SMEs 19.25 d Disclosure
Amounts recognised as of acquisition date for each major class of assets acquired and liabilities assumed [abstract]
Financial assets recognised as of acquisition date
X instant, debit
IFRS for SMEs 19.25 e Example
Inventory recognised as of acquisition date
X instant, debit
IFRS for SMEs 19.25 e Example
Property, plant and equipment recognised as of acquisition date
X instant, debit
IFRS for SMEs 19.25 e Example
Identifiable intangible assets recognised as of acquisition date
X instant, debit
IFRS for SMEs 19.25 e Example
Financial liabilities recognised as of acquisition date
(X) instant, credit
IFRS for SMEs 19.25 e Example
Contingent liabilities recognised as of acquisition date
(X) instant, credit
IFRS for SMEs 19.25 e Example
Net identifiable assets acquired (liabilities assumed)
X instant, debit
IFRS for SMEs 19.25 e Example
Gain recognised in business combination where acquirer's interest in net fair value of identifiable assets, liabilities and provisions for contingent liabilities exceeds cost of business combination
X duration, credit
IFRS for SMEs 19.25 f Disclosure
Description of line item in statement of comprehensive income in which gain in business combination where acquirer's interest in net fair value of identifiable assets, liabilities and provisions for contingent liabilities exceeds cost of business combination is recognised
text
IFRS for SMEs 19.25 f Disclosure
Description of factors that make up goodwill recognised
text
IFRS for SMEs 19.25 g Disclosure
Useful lives, goodwill
text
IFRS for SMEs 19.26 Disclosure
Reconciliation of changes in goodwill [abstract]
Goodwill at beginning of period
X instant, debit
IFRS for SMEs 4.3 Common practice
Changes in goodwill [abstract]
Additional recognition, goodwill
X duration, debit
IFRS for SMEs 19.26 a Disclosure
Increase (decrease) through net exchange differences, goodwill
X duration, debit
IFRS for SMEs 19.26 d Disclosure
Increase (decrease) through other changes, goodwill
X duration, debit
IFRS for SMEs 19.26 d Disclosure
Impairment loss recognised in profit or loss, goodwill
(X) duration
IFRS for SMEs 19.26 b Disclosure
Amortisation, goodwill
(X) duration
IFRS for SMEs 19.26 d Disclosure
Decrease through disposal of previously acquired businesses, goodwill
(X) duration, credit
IFRS for SMEs 19.26 c Disclosure
Total increase (decrease) in goodwill
X duration, debit
IFRS for SMEs 19.26 Disclosure
Goodwill at end of period
X instant, debit
IFRS for SMEs 4.3 Common practice
 [818000] Notes - Related party
Disclosure of related party [text block]
text block
IFRS for SMEs  - 33 Disclosures Disclosure
Name of parent entity
text
IFRS for SMEs 33.5 Disclosure
Name of ultimate parent of group
text
IFRS for SMEs 33.5 Disclosure
Name of most senior parent entity producing publicly available financial statements
text
IFRS for SMEs 33.5 Disclosure
Explanation of relationships between parent and subsidiaries
text
IFRS for SMEs 33.5 Disclosure
Key management personnel compensation
X duration, debit
IFRS for SMEs 33.7 Disclosure
Disclosure of transactions between related parties [text block]
text block
IFRS for SMEs 33.10 Disclosure
Disclosure of transactions between related parties [abstract]
Disclosure of transactions between related parties [table]
table
IFRS for SMEs 33.10 Disclosure
Categories of related parties [axis]
axis
IFRS for SMEs 33.10 Disclosure
Entity's total for related parties [member]
member [default]
IFRS for SMEs 33.10 Disclosure
Related parties [member]
member
IFRS for SMEs 33.10 Disclosure
Entities with control, joint control or significant influence over entity [member]
member
IFRS for SMEs 33.10 a Disclosure
Entities over which entity has control, joint control or significant influence [member]
member
IFRS for SMEs 33.10 b Disclosure
Key management personnel of entity or parent [member]
member
IFRS for SMEs 33.10 c Disclosure
Other related parties [member]
member
IFRS for SMEs 33.10 d Disclosure
Disclosure of transactions between related parties [line items]
line items
Description of transactions with related party
text
IFRS for SMEs 33.9 Disclosure
Description of nature of related party relationship
text
IFRS for SMEs 33.9 Disclosure
Related party transactions [abstract]
Purchases of goods, related party transactions
X duration, debit
IFRS for SMEs 33.12 a Example
Revenue from sale of goods, related party transactions
X duration, credit
IFRS for SMEs 33.12 a Example
Purchases of property and other assets, related party transactions
X duration, debit
IFRS for SMEs 33.12 b Example
Sales of property and other assets, related party transactions
X duration, credit
IFRS for SMEs 33.12 b Example
Services received, related party transactions
X duration, debit
IFRS for SMEs 33.12 c Example
Revenue from rendering of services, related party transactions
X duration, credit
IFRS for SMEs 33.12 c Example
Leases as lessor, related party transactions
X duration
IFRS for SMEs 33.12 d Example
Leases as lessee, related party transactions
X duration
IFRS for SMEs 33.12 d Example
Transfers of research and development from entity, related party transactions
X duration
IFRS for SMEs 33.12 e Example
Transfers of research and development to entity, related party transactions
X duration
IFRS for SMEs 33.12 e Example
Transfers under license agreements from entity, related party transactions
X duration
IFRS for SMEs 33.12 f Example
Transfers under license agreements to entity, related party transactions
X duration
IFRS for SMEs 33.12 f Example
Transfers under finance agreements from entity, related party transactions
X duration
IFRS for SMEs 33.12 g Example
Transfers under finance agreements to entity, related party transactions
X duration
IFRS for SMEs 33.12 g Example
Provision of guarantees or collateral by entity, related party transactions
X duration
IFRS for SMEs 33.12 h Example
Provision of guarantees or collateral to entity, related party transactions
X duration
IFRS for SMEs 33.12 h Example
Settlement of liabilities by entity on behalf of related party, related party transactions
X duration
IFRS for SMEs 33.12 i Example
Settlement of liabilities on behalf of entity by related party, related party transactions
X duration
IFRS for SMEs 33.12 i Example
Participation in defined benefit plan that shares risks between group entities, related party transactions
X duration
IFRS for SMEs 33.12 j Example
Outstanding balances for related party transactions [abstract]
Amounts payable, related party transactions
X instant, credit
IFRS for SMEs 33.9 b Disclosure
Amounts receivable, related party transactions
X instant, debit
IFRS for SMEs 33.9 b Disclosure
Explanation of terms and conditions of outstanding balances for related party transaction
text
IFRS for SMEs 33.9 b (i) Disclosure
Explanation of details of guarantees given or received of outstanding balances for related party transaction
text
IFRS for SMEs 33.9 b (ii) Disclosure
Provisions for doubtful debts related to outstanding balances of related party transaction
X instant, credit
IFRS for SMEs 33.9 c Disclosure
Expense recognised during period for bad and doubtful debts for related party transaction
X duration, debit
IFRS for SMEs 33.9 d Disclosure
 [819100] Notes - First time adoption
Disclosure of first-time adoption [text block]
text block
IFRS for SMEs  - 35 Disclosures Disclosure
Identification of amounts that have not been restated at date of transition to IFRS for SMEs
text
IFRS for SMEs 35.11 Disclosure
Description of omission of disclosures required by IFRS for SMEs
text
IFRS for SMEs 35.11 Disclosure
Identification of amounts that have not been restated as result of applying amendments to IFRS for SMEs
text
IFRS for SMEs A3 Disclosure
Disclosure of comparative information prepared under previous GAAP [text block]
text block
IFRS for SMEs 35.13 Disclosure
Disclosure of comparative information prepared under previous GAAP [abstract]
Disclosure of comparative information prepared under previous GAAP [table]
table
IFRS for SMEs 35.13 Disclosure
Financial effect of transition from previous GAAP to IFRS for SMEs [axis]
axis
IFRS for SMEs 35.13 Disclosure
IFRS for SMEs [member]
member [default]
IFRS for SMEs 35.13 Disclosure
Previous GAAP [member]
member
IFRS for SMEs 35.13 Disclosure
Effect of transition to IFRS for SMEs [member]
member
IFRS for SMEs 35.13 Disclosure
Disclosure of comparative information prepared under previous GAAP [line items]
line items
Equity
X instant, credit
IFRS for SMEs 4.2 q Disclosure, IFRS for SMEs 35.13 b Disclosure, IFRS for SMEs 6.3 c Disclosure
Profit (loss)
X duration, credit
IFRS for SMEs 7.7 b Disclosure, IFRS for SMEs 35.13 c Disclosure, IFRS for SMEs 6.3 c (i) Disclosure, IFRS for SMEs 5.5 f Disclosure
Explanation of effect of transition on reported financial position
text
IFRS for SMEs 35.12 Disclosure
Explanation of effect of transition on reported financial performance
text
IFRS for SMEs 35.12 Disclosure
Explanation of effect of transition on reported cash flows
text
IFRS for SMEs 35.12 Disclosure
Description of reason why entity stopped applying IFRS for SMEs
text
IFRS for SMEs 35.12A a Disclosure
Description of reason why entity is resuming application of IFRS for SMEs
text
IFRS for SMEs 35.12A b Disclosure
Description of whether entity has applied section 35 or section 10 when applying IFRS for SMEs
text
IFRS for SMEs 35.12A c Disclosure
Explanation of fact that financial statements for previous periods not presented
text
IFRS for SMEs 35.15 Disclosure
 [822100] Notes - Property, plant and equipment
Disclosure of property, plant and equipment and investment property at cost less accumulated depreciation and impairment [text block]
text block
IFRS for SMEs  - 17 Disclosures Disclosure
Disclosure of detailed information about property, plant and equipment [text block]
text block
IFRS for SMEs 17.31 Disclosure
Disclosure of detailed information about property, plant and equipment [abstract]
Disclosure of detailed information about property, plant and equipment [table]
table
IFRS for SMEs 17.31 Disclosure
Classes of property, plant and equipment [axis]
axis
IFRS for SMEs 17.31 Disclosure
Property, plant and equipment [member]
member [default]
IFRS for SMEs 17.31 Disclosure, IFRS for SMEs 27.33 b Disclosure, IFRS for SMEs 20.13 a Disclosure
Land and buildings [member]
member
IFRS for SMEs 17.2 Common practice
Land [member]
member
IFRS for SMEs 17.2 Common practice
Buildings [member]
member
IFRS for SMEs 17.2 Common practice
Machinery [member]
member
IFRS for SMEs 17.2 Common practice
Vehicles [member]
member
IFRS for SMEs 17.2 Common practice
Ships [member]
member
IFRS for SMEs 17.2 Common practice
Aircraft [member]
member
IFRS for SMEs 17.2 Common practice
Motor vehicles [member]
member
IFRS for SMEs 17.2 Common practice
Fixtures and fittings [member]
member
IFRS for SMEs 17.2 Common practice
Office equipment [member]
member
IFRS for SMEs 17.2 Common practice
Tangible exploration and evaluation assets [member]
member
IFRS for SMEs 17.2 Common practice
Construction in progress [member]
member
IFRS for SMEs 17.2 Common practice
Other property, plant and equipment [member]
member
IFRS for SMEs 17.2 Common practice
Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis]
axis
IFRS for SMEs 17.31 e Disclosure, IFRS for SMEs 18.27 c Disclosure, IFRS for SMEs 17.31 d Disclosure, IFRS for SMEs 18.27 e Disclosure, IFRS for SMEs 34.10 e Disclosure, IFRS for SMEs 20.14 Disclosure, IFRS for SMEs 34.7 c Disclosure
Carrying amount [member]
member [default]
IFRS for SMEs 34.7 c Disclosure, IFRS for SMEs 20.14 Disclosure, IFRS for SMEs 17.31 e Disclosure, IFRS for SMEs 18.27 e Disclosure
Gross carrying amount [member]
member
IFRS for SMEs 18.27 c Disclosure, IFRS for SMEs 20.14 Disclosure, IFRS for SMEs 34.10 e Disclosure, IFRS for SMEs 17.31 d Disclosure
Accumulated depreciation, amortisation and impairment [member]
member
IFRS for SMEs 18.27 c Disclosure, IFRS for SMEs 17.31 d Disclosure, IFRS for SMEs 20.14 Disclosure, IFRS for SMEs 34.10 e Disclosure
Disclosure of detailed information about property, plant and equipment [line items]
line items
Measurement bases, property, plant and equipment
text
IFRS for SMEs 17.31 a Disclosure
Depreciation method, property, plant and equipment
text
IFRS for SMEs 17.31 b Disclosure
Useful lives or depreciation rates, property, plant and equipment
text
IFRS for SMEs 17.31 c Disclosure
Reconciliation of changes in property, plant and equipment [abstract]
Property, plant and equipment at beginning of period
X instant, debit
IFRS for SMEs 17.31 e Disclosure, IFRS for SMEs 4.2 e Disclosure, IFRS for SMEs 4.11 a Disclosure
Changes in property, plant and equipment [abstract]
Additions other than through business combinations, property, plant and equipment
X duration, debit
IFRS for SMEs 17.31 e (i) Disclosure
Acquisitions through business combinations, property, plant and equipment
X duration, debit
IFRS for SMEs 17.31 e (iii) Disclosure
Increase (decrease) through net exchange differences, property, plant and equipment
X duration, debit
IFRS for SMEs 17.31 e (viii) Common practice
Depreciation, property, plant and equipment
(X) duration
IFRS for SMEs 17.31 e (vii) Disclosure
Revaluation increase (decrease), property, plant and equipment
X duration, debit
IFRS for SMEs 17.31 e (iv) Disclosure, IFRS for SMEs 17.33 e Disclosure
Impairment loss recognised in other comprehensive income, property, plant and equipment
(X) duration
IFRS for SMEs 17.31 e (iv) Disclosure
Reversal of impairment loss recognised in other comprehensive income, property, plant and equipment
X duration
IFRS for SMEs 17.31 e (iv) Disclosure
Impairment loss recognised in profit or loss, property, plant and equipment
(X) duration
IFRS for SMEs 17.31 e (vi) Disclosure
Reversal of impairment loss recognised in profit or loss, property, plant and equipment
X duration
IFRS for SMEs 17.31 e (vi) Disclosure
Increase (decrease) through other changes, property, plant and equipment
X duration, debit
IFRS for SMEs 17.31 e (viii) Disclosure
Disposals, property, plant and equipment
(X) duration, credit
IFRS for SMEs 17.31 e (ii) Disclosure
Total increase (decrease) in property, plant and equipment
X duration, debit
IFRS for SMEs 17.31 e Disclosure
Property, plant and equipment at end of period
X instant, debit
IFRS for SMEs 17.31 e Disclosure, IFRS for SMEs 4.2 e Disclosure, IFRS for SMEs 4.11 a Disclosure
Effective date of revaluation, property, plant and equipment
yyyy-mm-dd
IFRS for SMEs 17.33 a Disclosure
Explanation of involvement of independent valuer in revaluation, property, plant and equipment
text
IFRS for SMEs 17.33 b Disclosure
Explanation of revaluation methods and significant assumptions, property, plant and equipment
text
IFRS for SMEs 17.33 c Disclosure
Property, plant and equipment, revalued assets, at cost
X instant, debit
IFRS for SMEs 17.33 d Disclosure
Measurement bases, investment property at cost less accumulated depreciation and impairment
text
IFRS for SMEs 17.31 a Disclosure
Depreciation method, investment property at cost less accumulated depreciation and impairment
text
IFRS for SMEs 17.31 b Disclosure
Useful lives or depreciation rates, investment property at cost less accumulated depreciation and impairment
text
IFRS for SMEs 17.31 c Disclosure
Disclosure of reconciliation of investment property at cost less accumulated depreciation and impairment [text block]
text block
IFRS for SMEs 17.31 Disclosure
Disclosure of reconciliation of investment property at cost less accumulated depreciation and impairment [abstract]
Disclosure of reconciliation of investment property at cost less accumulated depreciation and impairment [table]
table
IFRS for SMEs 17.31 Disclosure
Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis]
axis
IFRS for SMEs 17.31 e Disclosure, IFRS for SMEs 18.27 c Disclosure, IFRS for SMEs 17.31 d Disclosure, IFRS for SMEs 18.27 e Disclosure, IFRS for SMEs 34.10 e Disclosure, IFRS for SMEs 20.14 Disclosure, IFRS for SMEs 34.7 c Disclosure
Carrying amount [member]
member [default]
IFRS for SMEs 34.7 c Disclosure, IFRS for SMEs 20.14 Disclosure, IFRS for SMEs 17.31 e Disclosure, IFRS for SMEs 18.27 e Disclosure
Gross carrying amount [member]
member
IFRS for SMEs 18.27 c Disclosure, IFRS for SMEs 20.14 Disclosure, IFRS for SMEs 34.10 e Disclosure, IFRS for SMEs 17.31 d Disclosure
Accumulated depreciation, amortisation and impairment [member]
member
IFRS for SMEs 18.27 c Disclosure, IFRS for SMEs 17.31 d Disclosure, IFRS for SMEs 20.14 Disclosure, IFRS for SMEs 34.10 e Disclosure
Disclosure of reconciliation of investment property at cost less accumulated depreciation and impairment [line items]
line items
Investment property at cost less accumulated depreciation and impairment at beginning of period
X instant, debit
IFRS for SMEs 17.31 e Disclosure, IFRS for SMEs 4.2 ea Disclosure
Changes in investment property at cost less accumulated depreciation and impairment [abstract]
Additions other than through business combinations, investment property at cost less accumulated depreciation and impairment
X duration, debit
IFRS for SMEs 17.31 e (i) Disclosure
Acquisitions through business combinations, investment property at cost less accumulated depreciation and impairment
X duration, debit
IFRS for SMEs 17.31 e (iii) Disclosure
Transfer to (from) investment property at fair value through profit or loss [abstract]
Transfer to investment property at fair value through profit or loss
(X) duration, credit
IFRS for SMEs 17.31 e (v) Disclosure
Transfer from investment property at fair value through profit or loss
X duration, debit
IFRS for SMEs 17.31 e (v) Disclosure
Net transfer to (from) investment property at fair value through profit or loss
X duration, credit
IFRS for SMEs 17.31 e (v) Disclosure
Increase (decrease) through net exchange differences, investment property at cost less accumulated depreciation and impairment
X duration, debit
IFRS for SMEs 17.31 e (viii) Common practice
Depreciation, investment property at cost less accumulated depreciation and impairment
(X) duration
IFRS for SMEs 17.31 e (vii) Disclosure
Impairment loss recognised in profit or loss, investment property at cost less accumulated depreciation and impairment
(X) duration
IFRS for SMEs 17.31 e (vi) Disclosure
Reversal of impairment loss recognised in profit or loss, investment property at cost less accumulated depreciation and impairment
X duration
IFRS for SMEs 17.31 e (vi) Disclosure
Increase (decrease) through other changes, investment property at cost less accumulated depreciation and impairment
X duration, debit
IFRS for SMEs 17.31 e (viii) Disclosure
Disposals, investment property at cost less accumulated depreciation and impairment
(X) duration, credit
IFRS for SMEs 17.31 e (ii) Disclosure
Total increase (decrease) in investment property at cost less accumulated depreciation and impairment
X duration, debit
IFRS for SMEs 17.31 e Disclosure
Investment property at cost less accumulated depreciation and impairment at end of period
X instant, debit
IFRS for SMEs 17.31 e Disclosure, IFRS for SMEs 4.2 ea Disclosure
Property, plant and equipment, restrictions on title
X instant, debit
IFRS for SMEs 17.32 a Disclosure
Description of existence of restrictions on title, property, plant and equipment
text
IFRS for SMEs 17.32 a Disclosure
Property, plant and equipment, pledged as security
X instant, debit
IFRS for SMEs 17.32 a Disclosure
Contractual commitments for acquisition of property, plant and equipment
X instant, credit
IFRS for SMEs 17.32 b Disclosure
Statement that entity has investment property whose fair value cannot be measured reliably without undue cost or effort
text
IFRS for SMEs 17.32 c Disclosure
Description of reasons why fair value measurement of investment property would involve undue cost or effort
text
IFRS for SMEs 17.32 c Disclosure
Property, plant and equipment, revaluation surplus
X instant, credit
IFRS for SMEs 17.33 e Disclosure
Revaluation increase (decrease), property, plant and equipment
X duration, debit
IFRS for SMEs 17.31 e (iv) Disclosure, IFRS for SMEs 17.33 e Disclosure
Description of restrictions on distribution of revaluation surplus to shareholders, property, plant and equipment
text
IFRS for SMEs 17.33 e Disclosure
 [822390] Notes - Financial instruments
Disclosure of financial instruments [text block]
text block
IFRS for SMEs  - 11 Disclosures Disclosure
Categories of financial assets and financial liabilities [abstract]
Financial assets at fair value through profit or loss
X instant, debit
IFRS for SMEs 11.41 a Disclosure
Financial assets that are debt instruments, at amortised cost
X instant, debit
IFRS for SMEs 11.41 b Disclosure
Financial assets that are equity instruments, at cost
X instant, debit
IFRS for SMEs 11.41 c Disclosure
Financial liabilities at fair value through profit or loss
X instant, credit
IFRS for SMEs 11.41 d Disclosure
Financial liabilities at amortised cost
X instant, credit
IFRS for SMEs 11.41 e Disclosure
Loan commitments, at cost
X instant, credit
IFRS for SMEs 11.41 f Disclosure
Description of basis and assumptions to determine fair value
text
IFRS for SMEs 11.43 Disclosure
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
text
IFRS for SMEs 11.44 Disclosure
Financial assets whose fair value is no longer available or is not available without undue cost or effort
X instant, debit
IFRS for SMEs 11.44 Disclosure
Financial liabilities whose fair value is no longer available or is not available without undue cost or effort
X instant, credit
IFRS for SMEs 11.44 Disclosure
Description of reasons why reliable fair value measurement of financial instruments that would otherwise be measured at fair value through profit or loss would involve undue cost or effort
text
IFRS for SMEs 11.44 Disclosure
Disclosure of transferred financial assets that are not derecognised in their entirety [text block]
text block
IFRS for SMEs 11.45 Disclosure
Disclosure of transferred financial assets that are not derecognised in their entirety [abstract]
Disclosure of transferred financial assets that are not derecognised in their entirety [table]
table
IFRS for SMEs 11.45 Disclosure
Transferred financial assets that are not derecognised in their entirety [axis]
axis
IFRS for SMEs 11.45 Disclosure
Transferred financial assets that are not derecognised in their entirety [member]
member [default]
IFRS for SMEs 11.45 Disclosure
Disclosure of transferred financial assets that are not derecognised in their entirety [line items]
line items
Description of nature of transferred financial assets that are not derecognised in their entirety
text
IFRS for SMEs 11.45 a Disclosure
Description of nature of risks and rewards of ownership to which entity is exposed
text
IFRS for SMEs 11.45 b Disclosure
Assets that entity continues to recognise
X instant, debit
IFRS for SMEs 11.45 c Disclosure
Associated liabilities that entity continues to recognise
X instant, credit
IFRS for SMEs 11.45 c Disclosure
Financial assets pledged as collateral for liabilities or contingent liabilities
X instant, debit
IFRS for SMEs 11.46 a Disclosure
Description of terms and conditions of financial assets pledged as collateral for liabilities or contingent liabilities
text
IFRS for SMEs 11.46 b Disclosure
Description of details of breaches of terms or defaults during period of principal, interest, sinking fund, or redemption terms of loans payable
text
IFRS for SMEs 11.47 a Disclosure
Loans payable in breach of terms or default
X instant, credit
IFRS for SMEs 11.47 b Disclosure
Explanation of whether breach of terms or default was remedied or terms of loans payable were renegotiated before financial statements were authorised for issue
text
IFRS for SMEs 11.47 c Disclosure
Income, expense, gains or losses of financial instruments [abstract]
Gains (losses) on financial instruments [abstract]
Gains (losses) on financial assets at fair value through profit or loss
X duration, credit
IFRS for SMEs 11.48 a (i) Disclosure
Gains (losses) on financial liabilities at fair value through profit or loss
X duration, credit
IFRS for SMEs 11.48 a (ii) Disclosure
Gains (losses) on financial assets at amortised cost
X duration, credit
IFRS for SMEs 11.48 a (iii) Disclosure
Gains (losses) on financial liabilities at amortised cost
X duration, credit
IFRS for SMEs 11.48 a (iv) Disclosure
Interest income and interest expense for financial assets or financial liabilities not at fair value through profit or loss [abstract]
Interest income for financial assets not at fair value through profit or loss
X duration, credit
IFRS for SMEs 11.48 b Disclosure
Interest expense for financial liabilities not at fair value through profit or loss
X duration, debit
IFRS for SMEs 11.48 b Disclosure
Disclosure of financial assets [text block]
text block
IFRS for SMEs 11.48 c Disclosure
Disclosure of financial assets [abstract]
Disclosure of financial assets [table]
table
IFRS for SMEs 11.48 c Disclosure
Classes of financial assets [axis]
axis
IFRS for SMEs 11.48 c Disclosure
Financial assets, class [member]
member [default]
IFRS for SMEs 11.48 c Disclosure
Disclosure of financial assets [line items]
line items
Impairment loss on financial assets
X duration, debit
IFRS for SMEs 11.48 c Disclosure
Disclosure of hedge accounting [text block]
text block
IFRS for SMEs 12.26 Disclosure
Disclosure of detailed information about hedges [text block]
text block
IFRS for SMEs 12.27 Disclosure
Disclosure of detailed information about hedges [abstract]
Disclosure of detailed information about hedges [table]
table
IFRS for SMEs 12.27 Disclosure
Types of risks [axis]
axis
IFRS for SMEs 12.27 Disclosure
Risks [member]
member [default]
IFRS for SMEs 12.27 Disclosure
Interest rate risks of debt instruments measured at amortised cost [member]
member
IFRS for SMEs 12.17 a Disclosure
Foreign exchange or interest rate risks in firm commitment or highly probable forecast transactions [member]
member
IFRS for SMEs 12.17 b Disclosure
Price risks of commodity or firm commitments or highly probable forecast transactions to purchase or sell commodity [member]
member
IFRS for SMEs 12.17 c Disclosure
Foreign exchange risks in net investment in foreign operations [member]
member
IFRS for SMEs 12.17 d Disclosure
Disclosure of detailed information about hedges [line items]
line items
Description of type of hedge
text
IFRS for SMEs 12.27 a Disclosure
Description of financial instruments designated as hedging instruments
text
IFRS for SMEs 12.27 b Disclosure
Financial instruments designated as hedging instruments, at fair value
X instant
IFRS for SMEs 12.27 b Disclosure
Description of nature of risks being hedged
text
IFRS for SMEs 12.27 c Disclosure
Gains (losses) on hedging instrument, fair value hedges
X duration, credit
IFRS for SMEs 12.28 a Disclosure
Gains (losses) on hedged item attributable to hedged risk, fair value hedges
X duration, credit
IFRS for SMEs 12.28 b Disclosure
Description of periods when cash flows expected to occur
text
IFRS for SMEs 12.29 a Disclosure
Description of periods when cash flows affect profit or loss
text
IFRS for SMEs 12.29 a Disclosure
Description of forecast transactions for which hedge accounting had been used in previous period but which are no longer expected to occur
text
IFRS for SMEs 12.29 b Disclosure
Gains (losses) on cash flow hedges, net of tax
X duration, credit
IFRS for SMEs 12.29 c Disclosure
Gains (losses) on cash flow hedges, before tax
X duration, credit
IFRS for SMEs 12.29 c Disclosure
Reclassification adjustments on cash flow hedges, net of tax
X duration, debit
IFRS for SMEs 12.29 d Disclosure
Reclassification adjustments on cash flow hedges, before tax
X duration, debit
IFRS for SMEs 12.29 d Disclosure
Gains (losses) on ineffectiveness of cash flow hedges recognised in profit or loss
X duration, credit
IFRS for SMEs 12.29 e Disclosure
 [823180] Notes - Intangible assets
Disclosure of intangible assets [text block]
text block
IFRS for SMEs  - 18 Disclosures Disclosure
Disclosure of detailed information about intangible assets [text block]
text block
IFRS for SMEs 18.27 Disclosure
Disclosure of detailed information about intangible assets [abstract]
Disclosure of detailed information about intangible assets [table]
table
IFRS for SMEs 18.27 Disclosure
Classes of intangible assets other than goodwill [axis]
axis
IFRS for SMEs 18.27 Disclosure
Intangible assets other than goodwill [member]
member [default]
IFRS for SMEs 27.33 d Disclosure, IFRS for SMEs 20.13 a Disclosure, IFRS for SMEs 18.27 Disclosure
Brand names [member]
member
IFRS for SMEs 18.27 Common practice
Intangible exploration and evaluation assets [member]
member
IFRS for SMEs 18.27 Common practice
Mastheads and publishing titles [member]
member
IFRS for SMEs 18.27 Common practice
Computer software [member]
member
IFRS for SMEs 18.27 Common practice
Licences and franchises [member]
member
IFRS for SMEs 18.27 Common practice
Copyrights, patents and other industrial property rights, service and operating rights [member]
member
IFRS for SMEs 18.27 Common practice
Recipes, formulae, models, designs and prototypes [member]
member
IFRS for SMEs 18.27 Common practice
Intangible assets under development [member]
member
IFRS for SMEs 18.27 Common practice
Service concession arrangements, classified as intangible assets [member]
member
IFRS for SMEs 34.15 Common practice
Other intangible assets [member]
member
IFRS for SMEs 18.27 Common practice
Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis]
axis
IFRS for SMEs 17.31 e Disclosure, IFRS for SMEs 18.27 c Disclosure, IFRS for SMEs 17.31 d Disclosure, IFRS for SMEs 18.27 e Disclosure, IFRS for SMEs 34.10 e Disclosure, IFRS for SMEs 20.14 Disclosure, IFRS for SMEs 34.7 c Disclosure
Carrying amount [member]
member [default]
IFRS for SMEs 34.7 c Disclosure, IFRS for SMEs 20.14 Disclosure, IFRS for SMEs 17.31 e Disclosure, IFRS for SMEs 18.27 e Disclosure
Gross carrying amount [member]
member
IFRS for SMEs 18.27 c Disclosure, IFRS for SMEs 20.14 Disclosure, IFRS for SMEs 34.10 e Disclosure, IFRS for SMEs 17.31 d Disclosure
Accumulated depreciation, amortisation and impairment [member]
member
IFRS for SMEs 18.27 c Disclosure, IFRS for SMEs 17.31 d Disclosure, IFRS for SMEs 20.14 Disclosure, IFRS for SMEs 34.10 e Disclosure
Disclosure of detailed information about intangible assets [line items]
line items
Description of line item(s) in statement of comprehensive income in which amortisation of intangible assets is included
text
IFRS for SMEs 18.27 d Disclosure
Amortisation method, intangible assets other than goodwill
text
IFRS for SMEs 18.27 b Disclosure
Useful lives or amortisation rates, intangible assets other than goodwill
text
IFRS for SMEs 18.27 a Disclosure
Reconciliation of changes in intangible assets other than goodwill [abstract]
Intangible assets other than goodwill at beginning of period
X instant, debit
IFRS for SMEs 4.2 g Disclosure, IFRS for SMEs 18.27 e Disclosure
Changes in intangible assets other than goodwill [abstract]
Additions other than through business combinations, intangible assets other than goodwill
X duration, debit
IFRS for SMEs 18.27 e (i) Disclosure
Acquisitions through business combinations, intangible assets other than goodwill
X duration, debit
IFRS for SMEs 18.27 e (iii) Disclosure
Increase (decrease) through net exchange differences, intangible assets other than goodwill
X duration, debit
IFRS for SMEs 18.27 e (vi) Disclosure
Amortisation, intangible assets other than goodwill
(X) duration
IFRS for SMEs 18.27 e (iv) Disclosure
Impairment loss recognised in profit or loss, intangible assets other than goodwill
(X) duration
IFRS for SMEs 18.27 e (v) Disclosure
Reversal of impairment loss recognised in profit or loss, intangible assets other than goodwill
X duration
IFRS for SMEs 18.27 e (v) Disclosure
Increase (decrease) through other changes, intangible assets other than goodwill
X duration, debit
IFRS for SMEs 18.27 e (vi) Disclosure
Disposals, intangible assets other than goodwill
(X) duration, credit
IFRS for SMEs 18.27 e (ii) Disclosure
Total increase (decrease) in intangible assets other than goodwill
X duration, debit
IFRS for SMEs 18.27 e Disclosure
Intangible assets other than goodwill at end of period
X instant, debit
IFRS for SMEs 4.2 g Disclosure, IFRS for SMEs 18.27 e Disclosure
Disclosure of intangible assets material to entity [text block]
text block
IFRS for SMEs 18.28 a Disclosure
Disclosure of intangible assets material to entity [abstract]
Disclosure of intangible assets material to entity [table]
table
IFRS for SMEs 18.28 a Disclosure
Intangible assets material to entity [axis]
axis
IFRS for SMEs 18.28 a Disclosure
Intangible assets material to entity [member]
member [default]
IFRS for SMEs 18.28 a Disclosure
Disclosure of intangible assets material to entity [line items]
line items
Description of intangible assets material to entity
text
IFRS for SMEs 18.28 a Disclosure
Intangible assets material to entity
X instant, debit
IFRS for SMEs 18.28 a Disclosure
Remaining amortisation period of intangible assets material to entity
X.XX instant
IFRS for SMEs 18.28 a Disclosure
Intangible assets acquired by way of government grant, fair value initially recognised
X instant, debit
IFRS for SMEs 18.28 b (i) Disclosure
Intangible assets acquired by way of government grant
X instant, debit
IFRS for SMEs 18.28 b (ii) Disclosure
Intangible assets whose title is restricted
X instant, debit
IFRS for SMEs 18.28 c Disclosure
Intangible assets pledged as security for liabilities
X instant, debit
IFRS for SMEs 18.28 c Disclosure
Contractual commitments for acquisition of intangible assets
X instant, credit
IFRS for SMEs 18.28 d Disclosure
Research and development expense
X duration, debit
IFRS for SMEs 18.29 Disclosure
 [824180] Notes - Agriculture
Disclosure of biological assets [text block]
text block
IFRS for SMEs  - 34 Agriculture Disclosure
Description of biological assets
text
IFRS for SMEs 34.7 a Disclosure, IFRS for SMEs 34.10 a Disclosure
Description of methods and assumptions applied in determining fair value of agricultural produce at point of harvest and biological assets
text
IFRS for SMEs 34.7 b Disclosure
Disclosure of reconciliation of changes in biological assets [text block]
text block
IFRS for SMEs 34.7 c Disclosure
Disclosure of reconciliation of changes in biological assets [abstract]
Disclosure of reconciliation of changes in biological assets [table]
table
IFRS for SMEs 34.2 Disclosure
Measurement [axis]
axis
IFRS for SMEs 34.2 Disclosure
Aggregated measurement [member]
member [default]
IFRS for SMEs 34.2 Disclosure
At fair value [member]
member
IFRS for SMEs 34.2 a Disclosure
At cost [member]
member
IFRS for SMEs 34.2 b Disclosure
Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis]
axis
IFRS for SMEs 17.31 e Disclosure, IFRS for SMEs 18.27 c Disclosure, IFRS for SMEs 17.31 d Disclosure, IFRS for SMEs 18.27 e Disclosure, IFRS for SMEs 34.10 e Disclosure, IFRS for SMEs 20.14 Disclosure, IFRS for SMEs 34.7 c Disclosure
Carrying amount [member]
member [default]
IFRS for SMEs 34.7 c Disclosure, IFRS for SMEs 20.14 Disclosure, IFRS for SMEs 17.31 e Disclosure, IFRS for SMEs 18.27 e Disclosure
Gross carrying amount [member]
member
IFRS for SMEs 18.27 c Disclosure, IFRS for SMEs 20.14 Disclosure, IFRS for SMEs 34.10 e Disclosure, IFRS for SMEs 17.31 d Disclosure
Accumulated depreciation, amortisation and impairment [member]
member
IFRS for SMEs 18.27 c Disclosure, IFRS for SMEs 17.31 d Disclosure, IFRS for SMEs 20.14 Disclosure, IFRS for SMEs 34.10 e Disclosure
Disclosure of reconciliation of changes in biological assets [line items]
line items
Reconciliation of changes in biological assets [abstract]
Biological assets at beginning of period
X instant, debit
IFRS for SMEs 34.7 c Disclosure
Changes in biological assets [abstract]
Gains (losses) on fair value adjustment, biological assets
X duration
IFRS for SMEs 34.7 c (i) Disclosure
Additions other than through business combinations, biological assets
X duration, debit
IFRS for SMEs 34.7 c (ii) Disclosure
Decrease due to harvest, biological assets
(X) duration, credit
IFRS for SMEs 34.7 c (iii) Disclosure
Acquisitions through business combinations, biological assets
X duration, debit
IFRS for SMEs 34.7 c (iv) Disclosure
Increase (decrease) through net exchange differences, biological assets
X duration, debit
IFRS for SMEs 34.7 c (v) Disclosure
Increase (decrease) through other changes, biological assets
X duration, debit
IFRS for SMEs 34.7 c (vi) Disclosure
Disposals, biological assets
(X) duration, credit
IFRS for SMEs 34.7 c (vi) Disclosure
Total increase (decrease) in biological assets
X duration, debit
IFRS for SMEs 34.7 c Disclosure
Biological assets at end of period
X instant, debit
IFRS for SMEs 34.7 c Disclosure
Explanation of why fair value cannot be reliably measured without undue cost or effort for biological assets, at cost
text
IFRS for SMEs 34.10 b Disclosure
Depreciation method, biological assets, at cost
text
IFRS for SMEs 34.10 c Disclosure
Useful lives or depreciation rates, biological assets, at cost
text
IFRS for SMEs 34.10 d Disclosure
 [825100] Notes - Investment property
Disclosure of investment property at fair value through profit or loss [text block]
text block
IFRS for SMEs  - 16 Disclosures Disclosure
Description of methods and significant assumptions applied in determining fair value of investment property
text
IFRS for SMEs 16.10 a Disclosure
Description of extent to which fair value of investment property is based on valuation by independent valuer
text
IFRS for SMEs 16.10 b Disclosure
Explanation of restrictions on realisability of investment property at fair value through profit or loss or remittance of income and proceeds of disposal of investment property at fair value through profit or loss
text
IFRS for SMEs 16.10 c Disclosure
Restrictions on realisability of investment property at fair value through profit or loss or remittance of income and proceeds of disposal of investment property at fair value through profit or loss
X instant
IFRS for SMEs 16.10 c Disclosure
Explanation of contractual obligations to purchase, construct or develop investment property at fair value through profit or loss or for repairs, maintenance or enhancements
text
IFRS for SMEs 16.10 d Disclosure
Reconciliation of changes in investment property at fair value through profit or loss [abstract]
Investment property at fair value through profit or loss at beginning of period
X instant, debit
IFRS for SMEs 4.2 f Disclosure, IFRS for SMEs 16.10 e Disclosure
Changes in investment property at fair value through profit or loss [abstract]
Additions other than through business combinations, investment property at fair value through profit or loss
X duration, debit
IFRS for SMEs 16.10 e (i) Disclosure
Acquisitions through business combinations, investment property at fair value through profit or loss
X duration, debit
IFRS for SMEs 16.10 e (i) Disclosure
Gains (losses) on fair value adjustment, investment property at fair value through profit or loss
X duration
IFRS for SMEs 16.10 e (ii) Disclosure
Transfer to (from) investment property at cost less accumulated depreciation and impairment [abstract]
Transfer to investment property at cost less accumulated depreciation and impairment
(X) duration, credit
IFRS for SMEs 16.10 e (iii) Disclosure
Transfer from investment property at cost less accumulated depreciation and impairment
X duration, debit
IFRS for SMEs 16.10 e (iii) Disclosure
Net transfer to (from) investment property at cost less accumulated depreciation and impairment
X duration, credit
IFRS for SMEs 16.10 e (iii) Disclosure
Transfer from (to) inventories and owner-occupied property, investment property at fair value through profit or loss
X duration, debit
IFRS for SMEs 16.10 e (iv) Disclosure
Increase (decrease) through net exchange differences, investment property at fair value through profit or loss
X duration, debit
IFRS for SMEs 16.10 e (v) Disclosure
Increase (decrease) through other changes, investment property at fair value through profit or loss
X duration, debit
IFRS for SMEs 16.10 e (v) Disclosure
Total increase (decrease) in investment property at fair value through profit or loss
X duration, debit
IFRS for SMEs 16.10 e Disclosure
Investment property at fair value through profit or loss at end of period
X instant, debit
IFRS for SMEs 4.2 f Disclosure, IFRS for SMEs 16.10 e Disclosure
 [825480] Notes - Consolidated, combined and separate financial statements
Disclosure of consolidated, separate and combined financial statements [text block]
text block
IFRS for SMEs  - 9 Separate financial statements Disclosure, IFRS for SMEs  - 9 Combined financial statements Disclosure, IFRS for SMEs  - 9 Disclosures in consolidated financial statements Disclosure
Description of significant judgements and assumptions made in determining that entity controls another entity even though it holds less than half of voting rights
text
IFRS for SMEs 9.23 b Disclosure
Date of end of reporting period of financial statements of subsidiary
yyyy-mm-dd
IFRS for SMEs 9.23 c Disclosure
Description of nature and extent of significant restrictions on transfer of funds to entity
text
IFRS for SMEs 9.23 d Disclosure
Description of nature of financial statements
text
IFRS for SMEs 3.23 b Disclosure, IFRS for SMEs 9.30 a Disclosure, IFRS for SMEs 9.23 a Disclosure, IFRS for SMEs 9.27 a Disclosure
Investments in subsidiaries not consolidated at reporting date
X instant, debit
IFRS for SMEs 9.23A Disclosure
Explanation of reasons why combined financial statements are prepared
text
IFRS for SMEs 9.30 b Disclosure
Description of basis for determining which entities are included in combined financial statements
text
IFRS for SMEs 9.30 c Disclosure
Description of basis of preparation of combined financial statements
text
IFRS for SMEs 9.30 d Disclosure
Method used to account for investments in subsidiaries
text
IFRS for SMEs 9.27 b Disclosure
Method used to account for investments in jointly controlled entities
text
IFRS for SMEs 9.27 b Disclosure
Method used to account for investments in associates
text
IFRS for SMEs 9.27 b Disclosure
Description of identification of financial statements to which separate financial statements relate
text
IFRS for SMEs 9.27 Disclosure
 [825500] Notes - Interests in joint ventures
Disclosure of interests in joint ventures [text block]
text block
IFRS for SMEs  - 15 Disclosures Disclosure
Description of accounting policy for investments in joint ventures [text block]
text block
IFRS for SMEs 8.5 b Disclosure, IFRS for SMEs 15.19 a Disclosure
Investments in joint ventures
X instant, debit
IFRS for SMEs 4.2 k Disclosure, IFRS for SMEs 15.19 b Disclosure
Fair value of investments in joint ventures for which there are quoted market prices
X instant, debit
IFRS for SMEs 15.19 c Disclosure
Commitments in relation to joint ventures
X instant, credit
IFRS for SMEs 15.19 d Disclosure
Share of profit (loss) of joint ventures accounted for using equity method
X duration, credit
IFRS for SMEs 15.20 Disclosure
Share of profit (loss) of discontinued operations of joint ventures accounted for using equity method
X duration, credit
IFRS for SMEs 15.20 Disclosure
Statement that undue cost or effort exemption is applied for jointly controlled entities
text
IFRS for SMEs 15.21 Disclosure
Description of reasons why fair value measurement of jointly controlled entities would involve undue cost or effort
text
IFRS for SMEs 15.21 Disclosure
Investments in jointly controlled entities accounted for under cost model because undue cost or effort exemption is applied
X instant, debit
IFRS for SMEs 15.21 Disclosure
 [825600] Notes - Investments in associates
Disclosure of investment in associates [text block]
text block
IFRS for SMEs  - 14 Disclosures Disclosure
Description of accounting policy for investment in associates [text block]
text block
IFRS for SMEs 14.12 a Disclosure, IFRS for SMEs 8.5 b Disclosure
Investments in associates
X instant, debit
IFRS for SMEs 4.2 j Disclosure, IFRS for SMEs 14.12 b Disclosure
Fair value of investments in associates for which there are quoted market prices
X instant, debit
IFRS for SMEs 14.12 c Disclosure
Dividends and other distributions from associates accounted for by cost model recognised as income
X duration, credit
IFRS for SMEs 14.13 Disclosure
Share of profit (loss) of associates accounted for using equity method
X duration, credit
IFRS for SMEs 14.14 Disclosure
Share of profit (loss) of discontinued operations of associates accounted for using equity method
X duration, credit
IFRS for SMEs 14.14 Disclosure
Statement that undue cost or effort exemption is applied for associates
text
IFRS for SMEs 14.15 Disclosure
Description of reasons why fair value measurement of associates would involve undue cost or effort
text
IFRS for SMEs 14.15 Disclosure
Investments in associates accounted for under cost model because undue cost or effort exemption is applied
X instant, debit
IFRS for SMEs 14.15 Disclosure
 [825900] Notes - Non-current assets or disposal groups held for sale
Disclosure of binding sale agreement for major disposal of assets or group of assets and liabilities [text block]
text block
IFRS for SMEs 4.14 Disclosure
Description of assets or group of assets and liabilities if entity has binding sale agreement
text
IFRS for SMEs 4.14 a Disclosure
Description of facts and circumstances of sale or plan
text
IFRS for SMEs 4.14 b Disclosure
Assets for which entity has binding sale agreement
X instant, debit
IFRS for SMEs 4.14 c Disclosure
Liabilities for which entity has binding sale agreement
X instant, credit
IFRS for SMEs 4.14 c Disclosure
 [826380] Notes - Inventories
Disclosure of inventories [text block]
text block
IFRS for SMEs  - 13 Disclosures Disclosure
Description of accounting policy for measuring inventories [text block]
text block
IFRS for SMEs 13.22 a Disclosure, IFRS for SMEs 8.5 b Disclosure
Description of inventory cost formulas
text
IFRS for SMEs 13.22 a Disclosure
Inventory write-down
X duration
IFRS for SMEs 13.22 d Disclosure
Reversal of inventory write-down
X duration
IFRS for SMEs 13.22 d Disclosure
Cost of inventories recognised as expense during period
X duration, debit
IFRS for SMEs 13.22 c Disclosure
Inventories pledged as security for liabilities
X instant, debit
IFRS for SMEs 13.22 e Disclosure
 [827570] Notes - Other provisions, contingent liabilities and contingent assets
Disclosure of other provisions, contingent liabilities and contingent assets [text block]
text block
IFRS for SMEs  - 21 Disclosures Disclosure
Disclosure of other provisions [text block]
text block
IFRS for SMEs 21.14 Disclosure
Disclosure of other provisions [abstract]
Disclosure of other provisions [table]
table
IFRS for SMEs 21.14 Disclosure
Classes of other provisions [axis]
axis
IFRS for SMEs 21.14 Disclosure
Other provisions [member]
member [default]
IFRS for SMEs 21.14 Disclosure
Warranty provision [member]
member
IFRS for SMEs 21A.4 Example
Restructuring provision [member]
member
IFRS for SMEs 21A.3 Example
Legal proceedings provision [member]
member
IFRS for SMEs 21A.9 Example
Refunds provision [member]
member
IFRS for SMEs 21A.5 Example
Onerous contracts provision [member]
member
IFRS for SMEs 21A.2 Example
Miscellaneous other provisions [member]
member
IFRS for SMEs 21.14 Common practice
Disclosure of other provisions [line items]
line items
Reconciliation of changes in other provisions [abstract]
Other provisions at beginning of period
X instant, credit
IFRS for SMEs 4.11 e Disclosure, IFRS for SMEs 21.14 a (i) Disclosure
Changes in other provisions [abstract]
Additional provisions, other provisions
X duration, credit
IFRS for SMEs 21.14 a (ii) Disclosure
Provision used, other provisions
(X) duration, debit
IFRS for SMEs 21.14 a (iii) Disclosure
Unused provision reversed, other provisions
(X) duration, debit
IFRS for SMEs 21.14 a (iv) Disclosure
Increase (decrease) through net exchange differences, other provisions
X duration, credit
IFRS for SMEs 21.14 a Common practice
Increase (decrease) through transfers and other changes, other provisions
X duration, credit
IFRS for SMEs 21.14 a Common practice
Total increase (decrease) in other provisions
X duration, credit
IFRS for SMEs 21.14 a Disclosure
Other provisions at end of period
X instant, credit
IFRS for SMEs 4.11 e Disclosure, IFRS for SMEs 21.14 a (i) Disclosure
Description of nature of obligation, other provisions
text
IFRS for SMEs 21.14 b Disclosure
Description of expected timing of outflows, other provisions
text
IFRS for SMEs 21.14 b Disclosure
Indication of uncertainties of amount or timing of outflows, other provisions
text
IFRS for SMEs 21.14 c Disclosure
Asset recognised for expected reimbursement, other provisions
X instant, debit
IFRS for SMEs 21.14 d Disclosure
Expected reimbursement, other provisions
X instant, debit
IFRS for SMEs 21.14 d Disclosure
Disclosure of contingent liabilities [text block]
text block
IFRS for SMEs 21.15 Disclosure
Disclosure of contingent liabilities [abstract]
Disclosure of contingent liabilities [table]
table
IFRS for SMEs 21.15 Disclosure
Classes of contingent liabilities [axis]
axis
IFRS for SMEs 21.15 Disclosure
Contingent liabilities [member]
member [default]
IFRS for SMEs 21.15 Disclosure
Warranty contingent liability [member]
member
IFRS for SMEs 21.15 Disclosure
Restructuring contingent liability [member]
member
IFRS for SMEs 21.15 Disclosure
Legal proceedings contingent liability [member]
member
IFRS for SMEs 21.15 Disclosure
Onerous contracts contingent liability [member]
member
IFRS for SMEs 21.15 Disclosure
Contingent liability for decommissioning, restoration and rehabilitation costs [member]
member
IFRS for SMEs 21.15 Disclosure
Other contingent liabilities [member]
member
IFRS for SMEs 21.15 Disclosure
Disclosure of contingent liabilities [line items]
line items
Description of nature of obligation, contingent liabilities
text
IFRS for SMEs 21.15 Disclosure
Explanation of estimated financial effect of contingent liabilities
text
IFRS for SMEs 21.15 a Disclosure
Estimated financial effect of contingent liabilities
X instant
IFRS for SMEs 21.15 a Disclosure
Explanation of possibility of reimbursement, contingent liabilities
text
IFRS for SMEs 21.15 c Disclosure
Indication of uncertainties of amount or timing of outflows, contingent liabilities
text
IFRS for SMEs 21.15 b Disclosure
Description of nature of contingent assets
text
IFRS for SMEs 21.16 Disclosure
Explanation of estimated financial effect of contingent assets
text
IFRS for SMEs 21.16 Disclosure
Estimated financial effect of contingent assets
X instant
IFRS for SMEs 21.16 Disclosure
Statement that estimate of financial effect of contingent assets would involve undue cost or effort
text
IFRS for SMEs 21.16 Disclosure
Description of reasons why estimating financial effect of contingent assets would involve undue cost or effort
text
IFRS for SMEs 21.16 Disclosure
Information about contingent liabilities that disclosure is not practicable
text
IFRS for SMEs 21.15 Disclosure
Explanation of general nature of dispute and of reason for non-disclosure of information regarding provision
text
IFRS for SMEs 21.17 Disclosure
Explanation of general nature of dispute and of reason for non-disclosure of information regarding contingent liability
text
IFRS for SMEs 21.17 Disclosure
Explanation of general nature of dispute and of reason for non-disclosure of information regarding contingent asset
text
IFRS for SMEs 21.17 Disclosure
 [831110] Notes - Revenue
Disclosure of revenue [text block]
text block
IFRS for SMEs  - 23 Disclosures Disclosure
Description of accounting policy for recognition of revenue [text block]
text block
IFRS for SMEs 23.30 a Disclosure, IFRS for SMEs 8.5 b Disclosure
 [831400] Notes - Government grants
Disclosure of government grants [text block]
text block
IFRS for SMEs  - 24 Disclosures Disclosure
Description of nature of government grants recognised in financial statements
text
IFRS for SMEs 24.6 a Disclosure
Government grants
X instant, credit
IFRS for SMEs 24.6 a Disclosure
Income from government grants
X duration, credit
IFRS for SMEs 23.30 b (vii) Disclosure, IFRS for SMEs 24.6 a Disclosure
Indication of other forms of government assistance with direct benefits for entity
text
IFRS for SMEs 24.6 c Disclosure
Explanation of unfulfilled conditions and other contingencies attaching to government assistance
text
IFRS for SMEs 24.6 b Disclosure
 [831710] Notes - Construction contracts
Disclosure of recognised revenue from construction contracts [text block]
text block
IFRS for SMEs 23.31 Disclosure
Revenue from construction contracts
X duration, credit
IFRS for SMEs 23.30 b (viii) Disclosure, IFRS for SMEs 23.31 a Disclosure
Methods used to determine construction contract revenue recognised
text
IFRS for SMEs 23.31 b Disclosure
Methods used to determine stage of completion of construction in progress
text
IFRS for SMEs 23.31 c Disclosure
Gross amount due from customers for contract work as asset
X instant, debit
IFRS for SMEs 23.32 a Disclosure
Gross amount due to customers for contract work as liability
X instant, credit
IFRS for SMEs 23.32 b Disclosure
 [832410] Notes - Impairment of assets
Disclosure of impairment of assets [text block]
text block
IFRS for SMEs  - 27 Disclosures Disclosure
Disclosure of impairment loss and reversal of impairment loss [text block]
text block
IFRS for SMEs 27.32 Disclosure
Disclosure of impairment loss and reversal of impairment loss [abstract]
Disclosure of impairment loss and reversal of impairment loss [table]
table
IFRS for SMEs 27.32 Disclosure
Classes of assets [axis]
axis
IFRS for SMEs 20.13 a Disclosure, IFRS for SMEs 27.32 Disclosure
Assets [member]
member [default]
IFRS for SMEs 27.32 Disclosure, IFRS for SMEs 20.13 a Disclosure
Inventories [member]
member
IFRS for SMEs 27.33 a Disclosure
Property, plant and equipment [member]
member
IFRS for SMEs 17.31 Disclosure, IFRS for SMEs 27.33 b Disclosure, IFRS for SMEs 20.13 a Disclosure
Goodwill [member]
member
IFRS for SMEs 27.33 c Disclosure
Intangible assets other than goodwill [member]
member
IFRS for SMEs 27.33 d Disclosure, IFRS for SMEs 20.13 a Disclosure, IFRS for SMEs 18.27 Disclosure
Investments in associates [member]
member
IFRS for SMEs 27.33 e Disclosure
Investments in joint ventures [member]
member
IFRS for SMEs 27.33 f Disclosure
Disclosure of impairment loss and reversal of impairment loss [line items]
line items
Impairment loss recognised in profit or loss
X duration, debit
IFRS for SMEs 27.32 a Disclosure
Description of line item(s) in statement of comprehensive income in which impairment losses recognised in profit or loss are included
text
IFRS for SMEs 27.32 a Disclosure
Reversal of impairment loss recognised in profit or loss
X duration, credit
IFRS for SMEs 27.32 b Disclosure
Description of line item(s) in statement of comprehensive income in which impairment losses recognised in profit or loss are reversed
text
IFRS for SMEs 27.32 b Disclosure
 [832600] Notes - Leases
Disclosure of leases [text block]
text block
IFRS for SMEs  - 20 Scope of this section Disclosure
Disclosure of recognised finance lease as assets by lessee [text block]
text block
IFRS for SMEs 20.13 a Disclosure
Disclosure of recognised finance lease as assets by lessee [abstract]
Disclosure of recognised finance lease as assets by lessee [table]
table
IFRS for SMEs 20.13 a Disclosure
Classes of assets [axis]
axis
IFRS for SMEs 20.13 a Disclosure, IFRS for SMEs 27.32 Disclosure
Assets [member]
member [default]
IFRS for SMEs 27.32 Disclosure, IFRS for SMEs 20.13 a Disclosure
Property, plant and equipment [member]
member
IFRS for SMEs 17.31 Disclosure, IFRS for SMEs 27.33 b Disclosure, IFRS for SMEs 20.13 a Disclosure
Intangible assets other than goodwill [member]
member
IFRS for SMEs 27.33 d Disclosure, IFRS for SMEs 20.13 a Disclosure, IFRS for SMEs 18.27 Disclosure
Investment property [member]
member
IFRS for SMEs 20.13 a Disclosure
Biological assets [member]
member
IFRS for SMEs 20.13 a Disclosure
Other assets [member]
member
IFRS for SMEs 20.13 a Disclosure
Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis]
axis
IFRS for SMEs 17.31 e Disclosure, IFRS for SMEs 18.27 c Disclosure, IFRS for SMEs 17.31 d Disclosure, IFRS for SMEs 18.27 e Disclosure, IFRS for SMEs 34.10 e Disclosure, IFRS for SMEs 20.14 Disclosure, IFRS for SMEs 34.7 c Disclosure
Carrying amount [member]
member [default]
IFRS for SMEs 34.7 c Disclosure, IFRS for SMEs 20.14 Disclosure, IFRS for SMEs 17.31 e Disclosure, IFRS for SMEs 18.27 e Disclosure
Gross carrying amount [member]
member
IFRS for SMEs 18.27 c Disclosure, IFRS for SMEs 20.14 Disclosure, IFRS for SMEs 34.10 e Disclosure, IFRS for SMEs 17.31 d Disclosure
Accumulated depreciation, amortisation and impairment [member]
member
IFRS for SMEs 18.27 c Disclosure, IFRS for SMEs 17.31 d Disclosure, IFRS for SMEs 20.14 Disclosure, IFRS for SMEs 34.10 e Disclosure
Disclosure of recognised finance lease as assets by lessee [line items]
line items
Recognised finance lease as assets
X instant, debit
IFRS for SMEs 20.13 a Disclosure
Disclosure of finance lease and operating lease by lessee [text block]
text block
IFRS for SMEs  - 20 Financial statements of lessees—finance leases Disclosure, IFRS for SMEs  - 20 Financial statements of lessees—operating leases Disclosure
Disclosure of finance lease and operating lease by lessee [abstract]
Disclosure of finance lease and operating lease by lessee [table]
table
IFRS for SMEs 20.13 b Disclosure, IFRS for SMEs 20.16 a Disclosure
Maturity [axis]
axis
IFRS for SMEs 20.30 a Disclosure, IFRS for SMEs 20.23 a Disclosure, IFRS for SMEs 20.16 a Disclosure, IFRS for SMEs 20.13 b Disclosure
Aggregated time bands [member]
member [default]
IFRS for SMEs 20.30 a Disclosure, IFRS for SMEs 20.13 b Disclosure, IFRS for SMEs 20.23 a Disclosure, IFRS for SMEs 20.16 a Disclosure
Not later than one year [member]
member
IFRS for SMEs 20.16 a (i) Disclosure, IFRS for SMEs 20.23 a (i) Disclosure, IFRS for SMEs 20.13 b (i) Disclosure, IFRS for SMEs 20.30 a (i) Disclosure
Later than one year and not later than five years [member]
member
IFRS for SMEs 20.23 a (ii) Disclosure, IFRS for SMEs 20.30 a (ii) Disclosure, IFRS for SMEs 20.13 b (ii) Disclosure, IFRS for SMEs 20.16 a (ii) Disclosure
Later than five years [member]
member
IFRS for SMEs 20.16 a (iii) Disclosure, IFRS for SMEs 20.30 a (iii) Disclosure, IFRS for SMEs 20.13 b (iii) Disclosure, IFRS for SMEs 20.23 a (iii) Disclosure
Disclosure of finance lease and operating lease by lessee [line items]
line items
Minimum finance lease payments payable
X instant, credit
IFRS for SMEs 20.13 b Disclosure
Minimum lease payments payable under non-cancellable operating lease
X instant, credit
IFRS for SMEs 20.16 a Disclosure
Lease and sublease payments recognised as expense
X duration, debit
IFRS for SMEs 20.16 b Disclosure
Description of significant leasing arrangements by lessee classified as finance lease
text
IFRS for SMEs 20.13 c Disclosure
Description of significant leasing arrangements by lessee classified as operating lease
text
IFRS for SMEs 20.16 c Disclosure
Disclosure of finance lease and operating lease by lessor [text block]
text block
IFRS for SMEs  - 20 Financial statements of lessors—operating leases Disclosure, IFRS for SMEs  - 20 Financial statements of lessors—finance leases Disclosure
Disclosure of finance lease and operating lease by lessor [abstract]
Disclosure of finance lease and operating lease by lessor [table]
table
IFRS for SMEs 20.23 a Disclosure, IFRS for SMEs 20.30 a Disclosure
Maturity [axis]
axis
IFRS for SMEs 20.30 a Disclosure, IFRS for SMEs 20.23 a Disclosure, IFRS for SMEs 20.16 a Disclosure, IFRS for SMEs 20.13 b Disclosure
Aggregated time bands [member]
member [default]
IFRS for SMEs 20.30 a Disclosure, IFRS for SMEs 20.13 b Disclosure, IFRS for SMEs 20.23 a Disclosure, IFRS for SMEs 20.16 a Disclosure
Not later than one year [member]
member
IFRS for SMEs 20.16 a (i) Disclosure, IFRS for SMEs 20.23 a (i) Disclosure, IFRS for SMEs 20.13 b (i) Disclosure, IFRS for SMEs 20.30 a (i) Disclosure
Later than one year and not later than five years [member]
member
IFRS for SMEs 20.23 a (ii) Disclosure, IFRS for SMEs 20.30 a (ii) Disclosure, IFRS for SMEs 20.13 b (ii) Disclosure, IFRS for SMEs 20.16 a (ii) Disclosure
Later than five years [member]
member
IFRS for SMEs 20.16 a (iii) Disclosure, IFRS for SMEs 20.30 a (iii) Disclosure, IFRS for SMEs 20.13 b (iii) Disclosure, IFRS for SMEs 20.23 a (iii) Disclosure
Disclosure of finance lease and operating lease by lessor [line items]
line items
Gross investment in finance lease
X instant, debit
IFRS for SMEs 20.23 a Disclosure
Unearned finance income on finance lease
X instant, debit
IFRS for SMEs 20.23 b Disclosure, IFRS for SMEs 20.23 a Disclosure
Minimum finance lease payments receivable, at present value
X instant, debit
IFRS for SMEs 20.23 a Disclosure
Minimum lease payments receivable under non-cancellable operating lease
X instant, debit
IFRS for SMEs 20.30 a Disclosure
Contingent rents recognised as income [abstract]
Contingent rents recognised as income, classified as finance lease
X duration, credit
IFRS for SMEs 20.23 e Disclosure
Contingent rents recognised as income, classified as operating lease
X duration, credit
IFRS for SMEs 20.30 b Disclosure
Total contingent rents recognised as income
X duration, credit
IFRS for SMEs 20.23 e Disclosure
Explanation of unguaranteed residual values accruing to benefit of lessor
text
IFRS for SMEs 20.23 c Disclosure
Accumulated allowance for uncollectible minimum lease payments receivable
X instant, credit
IFRS for SMEs 20.23 d Disclosure
Description of significant leasing arrangements by lessor classified as finance lease
text
IFRS for SMEs 20.23 f Disclosure
Description of significant leasing arrangements by lessor classified as operating lease
text
IFRS for SMEs 20.30 c Disclosure
 [834120] Notes - Share-based payment arrangements
Disclosure of share-based payment arrangements [text block]
text block
IFRS for SMEs  - 26 Disclosures Disclosure
Disclosure of terms and conditions of share-based payment arrangement [text block]
text block
IFRS for SMEs 26.18 a Disclosure
Disclosure of terms and conditions of share-based payment arrangement [abstract]
Disclosure of terms and conditions of share-based payment arrangement [table]
table
IFRS for SMEs 26.18 a Disclosure
Types of share-based payment arrangements [axis]
axis
IFRS for SMEs 26.18 a Disclosure
Share-based payment arrangements [member]
member [default]
IFRS for SMEs 26.18 a Disclosure
Disclosure of terms and conditions of share-based payment arrangement [line items]
line items
Description of share-based payment arrangement
text
IFRS for SMEs 26.18 a Disclosure
Description of vesting requirements for share-based payment arrangement
text
IFRS for SMEs 26.18 a Disclosure
Description of maximum term of options granted for share-based payment arrangement
text
IFRS for SMEs 26.18 a Disclosure
Description of method of settlement for share-based payment arrangement
text
IFRS for SMEs 26.18 a Disclosure
Disclosure of number and weighted average exercise prices of share options [text block]
text block
IFRS for SMEs 26.18 b Disclosure
Number of share options outstanding in share-based payment arrangement at beginning of period
X.XX instant
IFRS for SMEs 26.18 b (i) Disclosure, IFRS for SMEs 26.18 b (vi) Disclosure
Number of share options granted in share-based payment arrangement
X.XX duration
IFRS for SMEs 26.18 b (ii) Disclosure
Number of share options forfeited in share-based payment arrangement
X.XX duration
IFRS for SMEs 26.18 b (iii) Disclosure
Number of share options exercised in share-based payment arrangement
X.XX duration
IFRS for SMEs 26.18 b (iv) Disclosure
Number of share options expired in share-based payment arrangement
X.XX duration
IFRS for SMEs 26.18 b (v) Disclosure
Number of share options outstanding in share-based payment arrangement at end of period
X.XX instant
IFRS for SMEs 26.18 b (i) Disclosure, IFRS for SMEs 26.18 b (vi) Disclosure
Number of share options exercisable in share-based payment arrangement
X.XX instant
IFRS for SMEs 26.18 b (vii) Disclosure
Weighted average exercise price of share options outstanding in share-based payment arrangement at beginning of period
X instant
IFRS for SMEs 26.18 b (vi) Disclosure, IFRS for SMEs 26.18 b (i) Disclosure
Weighted average exercise price of share options granted in share-based payment arrangement
X duration
IFRS for SMEs 26.18 b (ii) Disclosure
Weighted average exercise price of share options forfeited in share-based payment arrangement
X duration
IFRS for SMEs 26.18 b (iii) Disclosure
Weighted average exercise price of share options exercised in share-based payment arrangement
X duration
IFRS for SMEs 26.18 b (iv) Disclosure
Weighted average exercise price of share options expired in share-based payment arrangement
X duration
IFRS for SMEs 26.18 b (v) Disclosure
Weighted average exercise price of share options outstanding in share-based payment arrangement at end of period
X instant
IFRS for SMEs 26.18 b (vi) Disclosure, IFRS for SMEs 26.18 b (i) Disclosure
Weighted average exercise price of share options exercisable in share-based payment arrangement
X instant
IFRS for SMEs 26.18 b (vii) Disclosure
Explanation of measurement of fair value of goods or services received or fair value of equity instruments granted on equity-settled share-based payments
text
IFRS for SMEs 26.19 Disclosure
Description of liability measurement for cash-settled share-based payment arrangements
text
IFRS for SMEs 26.20 Disclosure
Explanation of modifications, modified share-based payment arrangements
text
IFRS for SMEs 26.21 Disclosure
Explanation of measurement of share-based payment expense on basis of reasonable allocation of expenses recognised for group
text
IFRS for SMEs 26.22 Disclosure
Expense from share-based payment transactions
X duration, debit
IFRS for SMEs 26.23 a Disclosure
Liabilities from share-based payment transactions
X instant, credit
IFRS for SMEs 26.23 b Disclosure
 [834480] Notes - Employee benefits
Disclosure of employee benefits [text block]
text block
IFRS for SMEs  - 28 Disclosures Disclosure
Disclosure of defined benefit plans [text block]
text block
IFRS for SMEs 28.41 Disclosure
Description of fact that multi-employer or state plan is defined benefit plan
text
IFRS for SMEs 28.40 Disclosure
Disclosure of defined benefit plans [abstract]
Disclosure of defined benefit plans [table]
table
IFRS for SMEs 28.41 Disclosure
Defined benefit plans [axis]
axis
IFRS for SMEs 28.41 Disclosure
Defined benefit plans [member]
member [default]
IFRS for SMEs 28.41 Disclosure
Multi-employer defined benefit plans [member]
member
IFRS for SMEs 28.40 Disclosure
Disclosure of defined benefit plans [line items]
line items
Description of type of plan
text
IFRS for SMEs 28.41 a Disclosure
Description of accounting policy for recognising actuarial gains and losses [text block]
text block
IFRS for SMEs 8.5 b Disclosure, IFRS for SMEs 28.41 b Disclosure
Actuarial gains (losses) recognised in profit or loss, defined benefit plan
X duration, credit
IFRS for SMEs 28.41 b Disclosure
Other comprehensive income, before tax, actuarial gains (losses) on defined benefit plans
X duration, credit
IFRS for SMEs 5.4 b (ii) Disclosure, IFRS for SMEs 28.41 b Disclosure, IFRS for SMEs 5.5 g Disclosure
Explanation of uses of any simplifications in measuring defined benefit obligation
text
IFRS for SMEs 28.41 c Disclosure
Description of reasons why using projected unit credit method to measure obligation and cost under defined benefit plans would involve undue cost or effort
text
IFRS for SMEs 28.41 c Disclosure
Date of most recent comprehensive actuarial valuation
yyyy-mm-dd
IFRS for SMEs 28.41 d Disclosure
Description of adjustments made to measure defined benefit obligation
text
IFRS for SMEs 28.41 d Disclosure
Reconciliation of changes in present value of defined benefit obligation [abstract]
Defined benefit obligation, at present value at beginning of period
X instant, credit
IFRS for SMEs 28.41 e Disclosure
Changes in defined benefit obligation, at present value [abstract]
Increase (decrease) through current service cost, defined benefit obligation, at present value
X duration, credit
IFRS for SMEs 28.41 e Disclosure
Increase (decrease) through interest cost, defined benefit obligation, at present value
X duration, credit
IFRS for SMEs 28.41 e Disclosure
Acquisitions through business combinations, defined benefit obligation, at present value
X duration, credit
IFRS for SMEs 28.41 e Disclosure
Increase (decrease) through actuarial losses (gains), defined benefit obligation, at present value
(X) duration, debit
IFRS for SMEs 28.41 e Disclosure
Contributions by plan participants, defined benefit obligation, at present value
X duration, credit
IFRS for SMEs 28.41 e Disclosure
Decrease through benefits paid, defined benefit obligation, at present value
(X) duration, debit
IFRS for SMEs 28.41 e Disclosure
Increase (decrease) through past service cost, defined benefit obligation, at present value
X duration, credit
IFRS for SMEs 28.41 e Disclosure
Increase (decrease) through curtailments, defined benefit obligation, at present value
(X) duration, debit
IFRS for SMEs 28.41 e Disclosure
Increase (decrease) through settlements, defined benefit obligation, at present value
(X) duration, debit
IFRS for SMEs 28.41 e Disclosure
Increase (decrease) through net exchange differences, defined benefit obligation, at present value
X duration, credit
IFRS for SMEs 28.41 e Disclosure
Total increase (decrease) in defined benefit obligation, at present value
X duration, credit
IFRS for SMEs 28.41 e Disclosure
Defined benefit obligation, at present value at end of period
X instant, credit
IFRS for SMEs 28.41 e Disclosure
Reconciliation of changes in fair value of plan assets [abstract]
Plan assets, at fair value at beginning of period
X instant, debit
IFRS for SMEs 28.41 f Disclosure
Changes in plan assets, at fair value [abstract]
Increase (decrease) through actuarial gains (losses), plan assets, at fair value
X duration, debit
IFRS for SMEs 28.41 f (iii) Disclosure
Increase (decrease) through business combinations, plan assets, at fair value
X duration, debit
IFRS for SMEs 28.41 f (iii) Disclosure
Decrease through benefits paid, plan assets, at fair value
(X) duration, credit
IFRS for SMEs 28.41 f (ii) Disclosure
Increase (decrease) through contributions by plan participants, plan assets, at fair value
X duration, debit
IFRS for SMEs 28.41 f (i) Disclosure
Increase (decrease) through contributions by employer, plan assets, at fair value
X duration, debit
IFRS for SMEs 28.41 f (i) Disclosure
Increase (decrease) through net exchange differences, plan assets, at fair value
X duration, debit
IFRS for SMEs 28.41 f (iii) Disclosure
Increase (decrease) through settlements, plan assets, at fair value
(X) duration, credit
IFRS for SMEs 28.41 f (iii) Disclosure
Total increase (decrease) in plan assets, at fair value
X duration, debit
IFRS for SMEs 28.41 f Disclosure
Plan assets, at fair value at end of period
X instant, debit
IFRS for SMEs 28.41 f Disclosure
Reimbursement rights, at fair value at beginning of period
X instant, debit
IFRS for SMEs 28.41 f Disclosure
Changes in reimbursement rights, at fair value [abstract]
Increase (decrease) through actuarial gains (losses), reimbursement rights, at fair value
X duration, debit
IFRS for SMEs 28.41 f (iii) Disclosure
Increase (decrease) through business combinations, reimbursement rights, at fair value
X duration, debit
IFRS for SMEs 28.41 f (iii) Disclosure
Decrease through benefits paid, reimbursement rights, at fair value
(X) duration, credit
IFRS for SMEs 28.41 f (ii) Disclosure
Increase (decrease) through contributions by plan participants, reimbursement rights, at fair value
X duration, debit
IFRS for SMEs 28.41 f (i) Disclosure
Increase (decrease) through contributions by employer, reimbursement rights, at fair value
X duration, debit
IFRS for SMEs 28.41 f (i) Disclosure
Increase (decrease) through net exchange differences, reimbursement rights, at fair value
X duration, debit
IFRS for SMEs 28.41 f (iii) Disclosure
Increase (decrease) through settlements, reimbursement rights, at fair value
(X) duration, credit
IFRS for SMEs 28.41 f (iii) Disclosure
Total increase (decrease) in reimbursement rights, at fair value
X duration, debit
IFRS for SMEs 28.41 f Disclosure
Reimbursement rights, at fair value at end of period
X instant, debit
IFRS for SMEs 28.41 f Disclosure
Cost relating to defined benefit plans
X duration, debit
IFRS for SMEs 28.41 g Disclosure
Post-employment benefit expense, defined benefit plans
X duration, debit
IFRS for SMEs 28.41 g (i) Disclosure
Cost relating to defined benefit plans for period included in cost of assets
X duration, debit
IFRS for SMEs 28.41 g (ii) Disclosure
Description of percentage or amount which each major category contributes to fair value of total plan assets [text block]
text block
IFRS for SMEs 28.41 h Disclosure
Equity instruments, amount contributed to fair value of plan assets
X instant, debit
IFRS for SMEs 28.41 h Disclosure
Debt instruments, amount contributed to fair value of plan assets
X instant, debit
IFRS for SMEs 28.41 h Disclosure
Real estate, amount contributed to fair value of plan assets
X instant, debit
IFRS for SMEs 28.41 h Disclosure
Other assets, amount contributed to fair value of plan assets
X instant, debit
IFRS for SMEs 28.41 h Disclosure
Equity instruments, percentage contributed to fair value of plan assets
X.XX instant
IFRS for SMEs 28.41 h Disclosure
Debt instruments, percentage contributed to fair value of plan assets
X.XX instant
IFRS for SMEs 28.41 h Disclosure
Real estate, percentage contributed to fair value of plan assets
X.XX instant
IFRS for SMEs 28.41 h Disclosure
Other assets, percentage contributed to fair value of plan assets
X.XX instant
IFRS for SMEs 28.41 h Disclosure
Entity's own financial instruments included in fair value of plan assets
X instant, debit
IFRS for SMEs 28.41 i (i) Disclosure
Property occupied by entity included in fair value of plan assets
X instant, debit
IFRS for SMEs 28.41 i (ii) Disclosure
Other assets used by entity included in fair value of plan assets
X instant, debit
IFRS for SMEs 28.41 i (ii) Disclosure
Actual return on plan assets and reimbursement right recognised as asset
X duration, debit
IFRS for SMEs 28.41 j Disclosure
Actuarial assumption of discount rates
X.XX instant
IFRS for SMEs 28.41 k (i) Disclosure
Actuarial assumption of expected rates of return on plan assets
X.XX instant
IFRS for SMEs 28.41 k (ii) Disclosure
Actuarial assumption of expected rates of salary increases
X.XX instant
IFRS for SMEs 28.41 k (iii) Disclosure
Actuarial assumption of medical cost trend rates
X.XX instant
IFRS for SMEs 28.41 k (iv) Disclosure
Other material actuarial assumptions
X.XX instant
IFRS for SMEs 28.41 k (v) Disclosure
Disclosure of other long-term employee benefits [text block]
text block
IFRS for SMEs 28.42 Disclosure
Disclosure of other long-term employee benefits [abstract]
Disclosure of other long-term employee benefits [table]
table
IFRS for SMEs 28.42 Disclosure
Categories of other long-term employee benefits [axis]
axis
IFRS for SMEs 28.42 Disclosure
Other long-term employee benefits [member]
member [default]
IFRS for SMEs 28.42 Disclosure
Disclosure of other long-term employee benefits [line items]
line items
Description of nature of other long-term employee benefits
text
IFRS for SMEs 28.42 Disclosure
Other long-term employee benefit obligation
X instant, credit
IFRS for SMEs 28.42 Disclosure
Description of funding of obligations of other long-term employee benefits
text
IFRS for SMEs 28.42 Disclosure
Disclosure of termination benefits [text block]
text block
IFRS for SMEs 28.43 Disclosure
Disclosure of termination benefits [abstract]
Disclosure of termination benefits [table]
table
IFRS for SMEs 28.43 Disclosure
Categories of termination benefits [axis]
axis
IFRS for SMEs 28.43 Disclosure
Termination benefits [member]
member [default]
IFRS for SMEs 28.43 Disclosure
Disclosure of termination benefits [line items]
line items
Description of nature of termination benefits
text
IFRS for SMEs 28.43 Disclosure
Termination benefit obligation
X instant, credit
IFRS for SMEs 28.43 Disclosure
Description of funding of obligations of termination benefits
text
IFRS for SMEs 28.43 Disclosure
Description of nature of obligation, termination benefits contingent liability
text
IFRS for SMEs 28.44 Disclosure
 [835110] Notes - Income taxes
Disclosure of income tax [text block]
text block
IFRS for SMEs 29.38 Disclosure
Major components of tax expense (income) [abstract]
Current tax expense (income)
X duration, debit
IFRS for SMEs 29.39 a Example
Adjustments for current tax of prior periods
X duration, debit
IFRS for SMEs 29.39 b Example
Deferred tax expense (income) relating to origination and reversal of temporary differences
X duration, debit
IFRS for SMEs 29.39 c Example
Deferred tax expense (income) relating to tax rate changes or imposition of new taxes
X duration, debit
IFRS for SMEs 29.39 d Example
Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce tax expense [abstract]
Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce current tax expense
(X) duration, credit
IFRS for SMEs 29.39 e Common practice
Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce deferred tax expense
(X) duration, credit
IFRS for SMEs 29.39 e Common practice
Total tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce tax expense
(X) duration, credit
IFRS for SMEs 29.39 e Disclosure
Deferred tax expense (income) arising from write-down or reversal of write-down of deferred tax asset
X duration, debit
IFRS for SMEs 29.39 g Example
Tax expense (income) relating to changes in accounting policies and errors included in profit or loss
X duration, debit
IFRS for SMEs 29.39 h Example
Adjustments to deferred tax expense (income) arising from change in tax status of entity or shareholders
X duration
IFRS for SMEs 29.39 f Example
Other components of deferred tax expense (income)
X duration, debit
IFRS for SMEs 29.39 Common practice
Total tax expense (income)
X duration, debit
IFRS for SMEs 29.39 Disclosure, IFRS for SMEs 5.5 d Disclosure
Income tax relating to components of other comprehensive income [abstract]
Income tax relating to exchange differences on translation of other comprehensive income
X duration, debit
IFRS for SMEs 29.40 a Disclosure
Income tax relating to cash flow hedges of other comprehensive income
X duration, debit
IFRS for SMEs 29.40 a Disclosure
Income tax relating to defined benefit plans of other comprehensive income
X duration, debit
IFRS for SMEs 29.40 a Disclosure
Income tax relating to changes in revaluation surplus of other comprehensive income
X duration, debit
IFRS for SMEs 29.40 a Disclosure
Aggregated income tax relating to components of other comprehensive income
X duration
IFRS for SMEs 29.40 a Disclosure
Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method
X duration, debit
IFRS for SMEs 29.40 a Disclosure
Current and deferred tax relating to items charged or credited directly to equity [abstract]
Current tax relating to items credited (charged) directly to equity
X duration, debit
IFRS for SMEs 29.40 b Common practice
Deferred tax relating to items credited (charged) directly to equity
X duration, debit
IFRS for SMEs 29.40 b Common practice
Aggregate current and deferred tax relating to items credited (charged) directly to equity
X duration, debit
IFRS for SMEs 29.40 b Disclosure
Explanation of significant differences between tax expense (income) and accounting profit multiplied by applicable tax rate
text
IFRS for SMEs 29.40 c Disclosure
Tax effect of revenues exempt from taxation
X duration, credit
IFRS for SMEs 29.40 c Example
Tax effect of expense not deductible in determining taxable profit (tax loss)
X duration, debit
IFRS for SMEs 29.40 c Example
Explanation of changes in applicable tax rates to previous accounting period
text
IFRS for SMEs 29.40 d Disclosure
Disclosure of temporary difference, unused tax losses and unused tax credits [text block]
text block
IFRS for SMEs 29.40 e Disclosure
Disclosure of temporary difference, unused tax losses and unused tax credits [abstract]
Disclosure of temporary difference, unused tax losses and unused tax credits [table]
table
IFRS for SMEs 29.40 e Disclosure
Temporary difference, unused tax losses and unused tax credits [axis]
axis
IFRS for SMEs 29.40 e Disclosure
Temporary difference, unused tax losses and unused tax credits [member]
member [default]
IFRS for SMEs 29.40 e Disclosure
Temporary differences [member]
member
IFRS for SMEs 29.40 e Disclosure
Unused tax losses [member]
member
IFRS for SMEs 29.40 e Disclosure
Unused tax credits [member]
member
IFRS for SMEs 29.40 e Disclosure
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
line items
Deferred tax assets and liabilities [abstract]
Deferred tax assets
(X) instant, debit
IFRS for SMEs 29.40 e (i) Disclosure, IFRS for SMEs 4.2 o Disclosure
Deferred tax liabilities
X instant, credit
IFRS for SMEs 4.2 o Disclosure, IFRS for SMEs 29.40 e (i) Disclosure
Net deferred tax liability (asset)
X instant, credit
IFRS for SMEs 29.40 e (i) Disclosure
Analysis of change in deferred tax liabilities [text block]
text block
IFRS for SMEs 29.40 e (ii) Disclosure
Analysis of change in deferred tax assets [text block]
text block
IFRS for SMEs 29.40 e (ii) Disclosure
Deductible temporary differences, unused tax losses and unused tax credits for which no deferred tax asset is recognised
X instant
IFRS for SMEs 29.40 f Disclosure
Description of expiry date of deductible temporary differences, unused tax losses and unused tax credits
text
IFRS for SMEs 29.40 f Disclosure
Description of nature of potential income tax consequences that would result from payment of dividend
text
IFRS for SMEs 29.40 g Disclosure
Current tax assets not offset against current tax liabilities because undue cost or effort exemption is used
X instant, debit
IFRS for SMEs 29.41 Disclosure
Current tax liabilities not offset against current tax assets because undue cost or effort exemption is used
X instant, credit
IFRS for SMEs 29.41 Disclosure
Deferred tax assets not offset against deferred tax liabilities because undue cost or effort exemption is used
X instant, debit
IFRS for SMEs 29.41 Disclosure
Deferred tax liabilities not offset against deferred tax assets because undue cost or effort exemption is used
X instant, credit
IFRS for SMEs 29.41 Disclosure
Description of reasons why applying requirement to offset current or deferred tax assets and liabilities would involve undue cost or effort
text
IFRS for SMEs 29.41 Disclosure
 [842000] Notes - Effects of changes in foreign exchange rates
Disclosure of effect of changes in foreign exchange rates [text block]
text block
IFRS for SMEs  - 30 Disclosures Disclosure
Description of functional currency
text
IFRS for SMEs 30.26 Disclosure
Description of presentation currency
text
IFRS for SMEs 3.23 d Disclosure, IFRS for SMEs 30.26 Disclosure
Description of reason why presentation currency is different from functional currency
text
IFRS for SMEs 30.26 Disclosure
Description of reason for change in functional currency
text
IFRS for SMEs 30.27 Disclosure
Foreign exchange gain (loss)
X duration, credit
IFRS for SMEs 30.25 a Disclosure
Reserve of exchange differences on translation
X instant, credit
IFRS for SMEs 4.3 Common practice, IFRS for SMEs 30.25 b Disclosure
 [851100] Notes - Cash flow statement
Disclosure of cash flow statement [text block]
text block
IFRS for SMEs 7.1 Disclosure
Explanation of investing and financing transactions not requiring use of cash or cash equivalents
text
IFRS for SMEs 7.18 Disclosure
Description of acquisition of assets by assuming directly related liabilities or means of finance lease
text
IFRS for SMEs 7.19 a Common practice
Description of acquisition of entity by means of equity issue
text
IFRS for SMEs 7.19 b Common practice
Description of conversion of debt to equity
text
IFRS for SMEs 7.19 c Common practice
Cash and cash equivalents if different from statement of financial position [abstract]
Cash and cash equivalents
X instant, debit
IFRS for SMEs 7.20 Disclosure, IFRS for SMEs 4.2 a Disclosure
Bank overdrafts
(X) instant, credit
IFRS for SMEs 7.20 Common practice
Other differences to cash and cash equivalents in statement of cash flows
(X) instant, credit
IFRS for SMEs 7.20 Common practice
Total cash and cash equivalents if different from statement of financial position
X instant, debit
IFRS for SMEs 7.20 Common practice
Cash and cash equivalents held by entity unavailable for use by group
X instant, debit
IFRS for SMEs 7.21 Disclosure
Commentary by management on significant cash and cash equivalent balances held by entity that are not available for use by group
text
IFRS for SMEs 7.21 Disclosure
Income taxes paid (refund) [abstract]
Income taxes paid (refund), classified as operating activities
X duration, credit
IFRS for SMEs 7.17 Disclosure, IFRS for SMEs 7.4 e Example
Income taxes paid (refund), classified as investing activities
X duration, credit
IFRS for SMEs 7.4 e Example, IFRS for SMEs 7.17 Disclosure
Income taxes paid (refund), classified as financing activities
X duration, credit
IFRS for SMEs 7.17 Disclosure, IFRS for SMEs 7.4 e Example
Total income taxes paid (refund)
X duration, credit
IFRS for SMEs 7.17 Disclosure
 [861200] Notes - Share capital, reserves and other equity interest
Disclosure of share capital, reserves and other equity interest [text block]
text block
IFRS for SMEs 4.12 Disclosure
Disclosure of classes of share capital [text block]
text block
IFRS for SMEs 4.12 a Disclosure
Disclosure of classes of share capital [abstract]
Disclosure of classes of share capital [table]
table
IFRS for SMEs 4.12 a Disclosure
Classes of share capital [axis]
axis
IFRS for SMEs 4.12 a Disclosure
Share capital [member]
member [default]
IFRS for SMEs 4.12 a Disclosure
Disclosure of classes of share capital [line items]
line items
Number of shares authorised
shares
IFRS for SMEs 4.12 a (i) Disclosure
Number of shares issued and fully paid
shares
IFRS for SMEs 4.12 a (ii) Disclosure
Number of shares issued but not fully paid
shares
IFRS for SMEs 4.12 a (ii) Disclosure
Par value per share
X.XX instant
IFRS for SMEs 4.12 a (iii) Disclosure
Explanation of fact that shares have no par value
text
IFRS for SMEs 4.12 a (iii) Disclosure
Reconciliation of number of shares outstanding [abstract]
Number of shares outstanding at beginning of period
shares
IFRS for SMEs 4.12 a (iv) Disclosure
Changes in number of shares outstanding [abstract]
Total increase (decrease) in number of shares outstanding
shares
IFRS for SMEs 4.12 a (iv) Disclosure
Number of shares outstanding at end of period
shares
IFRS for SMEs 4.12 a (iv) Disclosure
Rights, preferences and restrictions attaching to class of share capital
text
IFRS for SMEs 4.12 a (v) Disclosure
Number of shares in entity held by entity or by its subsidiaries or associates
shares
IFRS for SMEs 4.12 a (vi) Disclosure
Number of shares reserved for issue under options and contracts for sale of shares
shares
IFRS for SMEs 4.12 a (vii) Disclosure
Description of terms of shares reserved for issue under options and contracts for sale of shares
text
IFRS for SMEs 4.12 a (vii) Disclosure
Disclosure of reserves within equity [text block]
text block
IFRS for SMEs 4.12 b Disclosure
Disclosure of reserves within equity [abstract]
Disclosure of reserves within equity [table]
table
IFRS for SMEs 4.12 b Disclosure
Reserves within equity [axis]
axis
IFRS for SMEs 4.12 b Disclosure
Other reserves [member]
member [default]
IFRS for SMEs 6.3 Disclosure, IFRS for SMEs 4.12 b Disclosure
Reserve of exchange differences on translation [member]
member
IFRS for SMEs 6.3 Common practice
Reserve of cash flow hedges [member]
member
IFRS for SMEs 6.3 Common practice
Revaluation surplus [member]
member
IFRS for SMEs 6.3 Common practice, IFRS for SMEs 17.15C Disclosure
Disclosure of reserves within equity [line items]
line items
Description of nature and purpose of reserves within equity
text
IFRS for SMEs 4.12 b Disclosure
Description of rights, preferences and restrictions attaching to category of equity interest by entity without share capital
text
IFRS for SMEs 4.13 Disclosure
 [901000] Axis - Retrospective application and retrospective restatement
Retrospective application and retrospective restatement [axis]
axis
IFRS for SMEs 10.13 b Disclosure, IFRS for SMEs 6.3 b Disclosure, IFRS for SMEs 10.23 b Disclosure, IFRS for SMEs 10.14 c Disclosure
Currently stated [member]
member [default]
IFRS for SMEs 10.14 c Disclosure, IFRS for SMEs 6.3 b Disclosure, IFRS for SMEs 10.13 b Disclosure, IFRS for SMEs 10.23 b Disclosure
Previously stated [member]
member
IFRS for SMEs 10.13 b Disclosure, IFRS for SMEs 6.3 b Disclosure, IFRS for SMEs 10.14 c Disclosure, IFRS for SMEs 10.23 b Disclosure
Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]
member
IFRS for SMEs 6.3 b Disclosure, IFRS for SMEs 10.13 b Disclosure, IFRS for SMEs 10.23 b Disclosure, IFRS for SMEs 10.14 c Disclosure
Increase (decrease) due to changes in accounting policy [member]
member
IFRS for SMEs 10.13 b Disclosure, IFRS for SMEs 10.14 c Disclosure
Increase (decrease) due to changes in accounting policy required by IFRS for SMEs [member]
member
IFRS for SMEs 10.13 c Disclosure, IFRS for SMEs 10.13 b Disclosure
Increase (decrease) due to voluntary changes in accounting policy [member]
member
IFRS for SMEs 10.14 c Disclosure
Increase (decrease) due to corrections of prior period errors [member]
member
IFRS for SMEs 10.23 c Disclosure, IFRS for SMEs 10.23 b Disclosure
 [901500] Axis - Creation date
Creation date [axis]
axis
IFRS for SMEs 10.12 Disclosure
Default financial statements date [member]
member [default]
IFRS for SMEs 10.12 Disclosure
 [913000] Axis - Consolidated, combined and separate financial statements
Consolidated and separate financial statements [axis]
axis
IFRS for SMEs 9.1 Disclosure
Consolidated [member]
member [default]
IFRS for SMEs 9.1 Disclosure
Combined [member]
member
IFRS for SMEs 9.1 Disclosure
Separate [member]
member
IFRS for SMEs 9.1 Disclosure

Technical information

Namespace mapping

 
from namespace
to namespace
http://xbrl.ifrs.org/role/ifrs/ifrs_for_smes/rol_ifrs_for_smes-dim_2018-03-16 http://xbrl.ifrs.org/role/ifrs/ifrs_for_smes/rol_ifrs_for_smes-dim_2019-03-27
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http://xbrl.ifrs.org/taxonomy/2018-03-16/ifrs/ifrs_for_smes_doc_entry_point http://xbrl.ifrs.org/taxonomy/2019-03-27/ifrs/ifrs_for_smes_entry_point

Role mapping

 
from role
to role
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